Results 1 to 10 of about 26,342 (117)

The Effect of Attributes of Innovation on Adoption of E-Filing with Taxpayers’ Trust as Moderating Variable [PDF]

open access: yesОблік і фінанси, 2023
The adoption of e-filing is an integral component of digitalization in public administration. In Indonesia, the Directorate General of Taxes (DGT) has made various efforts to increase tax revenue from taxpayers by using technology and communication in ...
Enda Noviyanti Simorangkir, A Fakhrorazi
doaj   +1 more source

Comparison of filing management system of health food between China and Japan

open access: yesZhongguo shipin weisheng zazhi, 2023
To provide references for reform of health food market access system in China, the filing system and food products with function claims in Japan are studied. The differences of the laws and regulations of the filing system and food products with function
LIU Hongyu   +5 more
doaj   +1 more source

An Empirical Research on The Success of E-filing Tax Online Reporting During COVID-19 Pandemic in Indonesia [PDF]

open access: yesE3S Web of Conferences, 2023
This research aims to determine how the e-filing performance by taxpayers to complete their tax obligation by themselves which is more widely used during COVID-19 Pandemic with the TAM method.
Pranoto Adhitiya   +2 more
doaj   +1 more source

Analysis of the Determining Factors of Taxpayer's Interest in Using E-Filing

open access: yesIndonesian Journal of Islamic Economics and Finance, 2022
The modernization of the tax administration system includes self-registration as a taxpayer through e-registration, filling out electronic tax returns through e-SPT, making tax payment codes through e-billing, filling out tax invoices through e-Faktur ...
Nirsetyo Wahdi   +2 more
doaj   +1 more source

ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL

open access: yesAkuntansi Dewantara, 2021
This research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its ...
Ita Salsalina Lingga   +3 more
doaj   +1 more source

DETERMINAN BEHAVIOUR INTENTION DALAM MENGGUNAKAN SISTEM E-FILLING PADA WAJIB PAJAK ORANG PRIBADI DI KOTA MALANG

open access: yesProfit: Jurnal Administrasi Bisnis, 2022
Perkembangan Teknologi Informasi saat ini sangat memberikan kemudahan dan manfaat dalam berbagai aspek kegiatan bisnis maupun pemerintahan. Salah satu penerapan teknologi informasi dan komunikasi yang dikembangkan dalam dunia pemerintahan adalah e ...
Latifah Hanum, Winda Amalia Hapsari
doaj   +1 more source

ANALISIS KEPUASAN PENGGUNA E-FILLING DENGAN PENDEKATAN COBRA DAN MODIFIKASINYA DI KOTA SUMBAWA BESAR

open access: yesEl Muhasaba: Jurnal Akuntansi, 2022
The purpose of this study was to determine the factors that influence the satisfaction of E-Filing users with the COBRA approach and its modifications. The variables used in this study are cost, opportunity, benefit, risk, utility, efficiency, and user ...
Dessanti Putri Sekti Ari
doaj   +1 more source

Analysis of the food safety enterprise standard filing in different provinces of China

open access: yesZhongguo shipin weisheng zazhi, 2020
Objective To investigate the current situation of food safety enterprise standards filing in different provinces of China, and analyze of the advantages and disadvantages of each provincial record-keeping mode, the reference for improving the standard ...
Chao YU   +6 more
doaj   +1 more source

Perceived Risk, Perceived Functional Benefit, dan Kepuasan sebagai Penentu Intensi Berkelanjutan Wajib Pajak Menggunakan e-filing

open access: yesJurnal ASET (Akuntansi Riset), 2020
Penelitian bertujuan untuk menguji dampak perceived functional benefit sebagai mediasi dalam pengaruh penggunaan e-filing terhadap kepuasan dan intensi berkelanjutan wajib pajak.
Yenni Mangoting
doaj   +1 more source

Penerapan Importance Performance Analysis (IPA) pada Evaluasi Keberlanjutan Penggunaan e-filing untuk Pelaporan Pajak Perorangan

open access: yesJurnal Teknologi Informasi dan Ilmu Komputer, 2022
E-filing merupakan bentuk penerapan sistem Modul Penerimaan Negara Generasi Kedua (MPN G2) yang mulai diterapkan pada tahun 2007. Sistem tersebut telah memanfaatkan billing dan surat elektronik sebagai bagian transaksi, namun masih terpisah dengan situs ...
Imelda Saluza, Dewi Sartika
doaj   +1 more source

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