Results 31 to 40 of about 30,965,369 (298)
, 2022 The taxpayer's view of the role of taxation as a source of revenue for the government is very important in improving taxpayer compliance. This type of tax compliance entails an attitude and conduct called Tax Morality.
Panjaitan, Cici Natalina
core
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2019 The purpose of this research to determine the effect of e-Filing implementation, level of tax comprehension, and tax sanction in carrying out their tax obligations.
Ninis Nur Solichah +2 more
doaj +1 more source
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
doaj +1 more source
ASSESSING TAXPAYER BEHAVIOR IN UTILIZING E-FILLING TAX SYSTEM WITH THE PERSPECTIVE OF TECHNOLOGY ACCEPTANCE MODEL AND THE THEORY OF PLANNED BEHAVIOR [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2017 This study aims to assess the factors which influence taxpayer behavior in utilizing e-filling tax system. This study combines Technology Acceptance Model and the Theory of Planned Behavior. The data was collected through a survey method.
Maharani H., Subroto B., Ghofar A.
doaj +1 more source
Journal of Accounting Research, Organization and Economics, 2020 Objective – Tax reporting through the Annual Tax Return (SPT) is one of the obligations of taxpayers as mandated by the Indonesian Taxation Law. Along with the development of science and technology, technological innovation has been adopted as a form of internet-based taxation service called the e-filing system.
Ria Adhi Pramesti +2 more
openaire +2 more sources
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional ...
Nyoman Yudha Astriayu Widyari +3 more
doaj +1 more source
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
doaj +1 more source
The E-Filing Tax Implementation Success Examined From The Taxpayer Agency as User
Jurnal Administrasi Publik (Public Administration Journal), 2021 This study aimed at analyzing the effect of system quality, information quality, and service quality to the implementation of e-Filing tax system on net benefits with user satisfaction as an intervening variable at the Pratama Palembang Ilir Barat Tax ...
Windriati Windriati +2 more
doaj +1 more source
New Tax Reporting via E-filing
Indonesian Journal of Public Policy Review, 2022 e-Filing is a tax reporting novelty that can be accessed more quickly with the internet network. But in reality e-Filing itself is still not widely spread. This is due to the lack of widespread socialization from the KPP Pratama. This study aims to find out and understand the novelty of tax reporting through e-Filing at the Pratama Tax Service Office ...
Qatrun Nada, Ilmi Usrotin Choiriyah
openaire +1 more source
Structural insights into an engineered feruloyl esterase with improved MHET degrading properties
FEBS Letters, EarlyView.A feruloyl esterase was engineered to mimic key features of MHETase, enhancing the degradation of PET oligomers. Structural and computational analysis reveal how a point mutation stabilizes the active site and reshapes the binding cleft, expading substrate scope.
Panagiota Karampa +5 more
wiley +1 more source