Results 31 to 40 of about 176 (50)

ANALISIS MODEL PENERIMAAN PENGGUNA SISTEM PELAPORAN PAJAK ONLINE

Simetris: Jurnal Teknik Mesin, Elektro dan Ilmu Komputer, 2016
Direktorat Jenderal Pajak saat ini telah menerapkan e-SPT dan e-Filing sebagai sarana digitalisasi dan otomasi pelaporan pajak. Untuk meningkatkan transformasi bisnis proses dalam sistem pelayanan perpajakan dari sistem manual ke digital, diperlukan ...
Muhammad Malik Hakim
doaj   +1 more source

The Effect of Socialization, Sanction, and E-Filing on Annual SPT Reporting [PDF]

E3S Web of Conferences, 2019
Understanding to fill the tax return, annual report tax return individual is still lacking, many taxpayers did not understand how to fill out an annual tax return, especially the tax year 2014.
Simpen I Nyoman, Abdi Muhammad Nur, Fahlevi Mochammad, Noviantoro Rinto, Muhtar   +4 more
doaj   +1 more source

Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kepuasan, Kualitas Sistem, dan Pemahaman Wajib Pajak Terhadap Minat Wajib Pajak Orang Pribadi (WPOP) Dalam Penggunaan E-Filing

Teknika, 2021
Pajak ialah komponen penting yang mempengaruhi penerimaan pendapatan pada suatu negara. Tingkat kepatuhan wajib pajak yang rendah bisa berakibat pada kecilnya pemasukan kas negara, jadi bisa mengganggu kinerja pemerintah, karena mayoritas pengeluaran ...
Abraham Agung, Rinabi Tanamal
doaj   +1 more source

Tax E-Filing System Acceptance Level on the Taxation Compliance: An Application of the UTAUT Approach

Journal the Winners, 2019
This research aimed to analyze the acceptance level of the tax e-filing system on the tax compliance of the individual taxpayer. UTAUT had underpinned this research that consisted of the aspects of Performance Expectancy (PE), Effort Expectancy (EE ...
Natasya Natasya, Elia Madatu Tandililing, Michael Angelus, Kevin Kevin   +3 more
doaj   +1 more source

Effectiveness of the Implementation of e-filing and e-billing and Taxation Understanding on Taxpayer Compliance in the City of Bandung (Case Study at the Bandung Cibeunying Primary Tax Office)

Jurnal Akuntansi, 2023
One of Indonesia's main sources of income is taxes. By putting in place an e-filing and e-billing system, the government is attempting to increase tax compliance.
Tiolina Devi Panjaitan, Rini Handayani
doaj  

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Jakarta Pusat pada Era Pandemi dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi

Jurnal Akuntansi, 2022
This study aims to examine the effect of the Implementation of the e-filing System, Tax Comprehension, and the Quality of Tax Services on Taxpayer Compliance, and to examine Taxation Socialization as a moderating variable (strengthening or weakening) the
Krisnawati Tarigan, Lydia Emmanuela, Deni Iskandar   +2 more
doaj   +1 more source

TAXPAYERS’ PERCEPTIONS TOWARDS E-FILING SYSTEM APPLICATION: A DECOMPOSED THEORY OF PLANNED BEHAVIOR (DTPB) APPROACH

Profit: Jurnal Administrasi Bisnis, 2019
 This research aimed to examine the perceptions of taxpayers in applying the Annual Tax Return e-Filing system with the approach of Decomposed Theory of Planned Behavior (DTPB) model by Taylor and Todd (1995). This research is the development of the ...
Latifah Hanum
doaj   +1 more source

Peran E-Filing Dalam Pelaporan Wajib Pajak Tahunan

Jurnal Perpajakan dan Keuangan Publik
Direktorat Jenderal Pajak memberikan kemudahan bagi Wajib Pajak untuk melaporkan kewajiban perpajakannya sehingga tidak perlu datang secara langsung ke Kantor Pelayanan Pajak.
Nesy Aida Rahman, Imahda Khoiri Furqon
doaj   +1 more source

Extending of TAM Model in E-Filing Adoption

Riset Akuntansi dan Keuangan Indonesia
Digitalization and modernization supported by the development of the internet provide important value for the tax sector and taxpayers. This not only affects awareness and compliance but also its relevance to state revenue.
Edy Purwo Saputro, Candra Kusuma Wardana, Dewi Probowati Setyaningrum, Ahmad Febriyanto   +3 more
doaj   +1 more source

PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KEGUNAAN, dan PENGALAMAN TERHADAP MINAT WAJIB PAJAK MENGGUNAKAN SISTEM E-FILING (Studi Kasus Wajib Pajak Orang Pribadi Di Kabupaten Pati)

Jurnal Akuntansi Indonesia, 2016
E-Filing is one of the technological developments in the modern era, in which the taxpayer is easy to report to the tax office use online. This study aims to determine the effect of perceived ease of use, perceived usefulness, and experience to the ...
Nanik Ermawati, Zamrud Mirah Delima
doaj   +1 more source