Results 21 to 30 of about 176 (50)
Journal of Economics, Business & Accountancy Ventura, 2020 This study aims to test the successful use of e-filing information systems in tax return reporting, which is more widely used by taxpayers during the COVID 19 pandemic to report tax return than before. Data were obtained by a survey using a questionnaire
Atika Jauharia Hatta Hambali
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Journal of Governance and Public Policy, 2022 Taxpayer data security in carrying out tax obligations at the Directorate General of Taxes has experienced several problems of taxpayer data leakage because the security system is still weak, so that it is infected with malware that is able to steal ...
Novianita Rulandari +4 more
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Analysis of E-SPT and E-filing utilization on taxpayer compliance: A multiple regression approach
Al-JabarBackground: Statistical data from Lampung Province indicate a steady annual increase in the number of taxpayers utilizing e-SPT (electronic tax return) and e-filing, particularly from 2019 to 2022.
Achi Rinaldi +2 more
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Taxpayers’ adoption of online tax return reporting: extended meta-UTAUT model perspective
Cogent Business & Management, 2022 This research examines dominant technology adoption paradigms to discover vital underlying variables in online tax return reporting behavior. This research aims to develop and empirically test a hypothetical model based on data collected from Indonesia’s
Asep Heri Hermanto +2 more
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Jurnal Kajian Akuntansi, 2019 E-filing is form of modern tax administration as one of the way to improve community service using the improvement of technologies. E-filing has purposes to give an easy service for individual taxpayer submitting tax return and also to improve the ...
Arfah Habib Saragih +1 more
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The Impact of Covid-19 on Tax Compliance Behaviour Among Malaysian Taxpayers
JEJAK: Jurnal Ekonomi dan Kebijakan, 2022 The unexpected Covid-19 crisis presents major challenges to Malaysian’s revenue administrator due to worsening economic conditions as they anticipated growing in tax arrears, loss reporting by business and increasing in tax non-compliance and tax evasion.
Rani Diana Othman +3 more
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Analysis of e-Government Services: A Study of the Adoption of Electronic Tax Filing in Indonesia
JSP: Jurnal Ilmu Sosial dan Ilmu Politik, 2020 This study explores the impact of perceived usefulness, perceived ease-of-use, and perceived risks of using electronic tax filing (e-Filing) on the intention to use e-Filing through a technology acceptance model framework. The theoretical foundation used
Rosdiana Sijabat
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The Electronic Systems And Taxpayer Compliance
Jurnal Akuntansi, 2019 Tax administration reform is a step taken by the government to increase the taxpayer compliance. This study aimed to examine and analyze the effect of e-Billing and e-Filing systems on the taxpayer compliance.
Rachmawati Meita Oktaviani, Ronald Wahono, Ceacilia Srimindarti, Pancawati Hardiningsih
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Perceived Effects of Electronic Filing and Billing Systems for Lecturers as Researchers
Jurnal Akuntansi Indonesia, 2021 Tax is the main source of government revenue so that the government strives to make taxpayers more obedient in carrying out their obligations. The provision of information technology is a breakthrough made by the government to improve taxpayer compliance.
Juli Ratnawati, Natalistyo TAH
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Studies in Business and EconomicsThis research study aims to comprehensively examine and compare the growth of Electronic filing of returns associated with Income Tax in the 28 states of India.
Amonkar Virendra +3 more
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