Rachmawati, Meita Oktaviani and R, Wahono and Ceacilia, Sri Mindarti and Pancawati, Hardiningsih THE ELECTRONIC SYSTEMS AND TAXPAYER COMPLIANCE (CS). Jurnal Akuntansi.
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Abstract
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. In addition, it was also meant to test and analyze the influence of understanding the internet as a moderating relationship between the implementation of the e-Filing system on the taxpayer compliance.The sample of 105 respondents. The results of this study indicated that the application of e-Billing system did not affect the taxpayer compliance, while the application of e-Filing system has a positive and significant effect on the tax compliance. While understanding the internet is proven to strengthen the positive relationship between the application of e-Filing system to the taxpayer compliance.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Jati Sasongko Wibowo |
| Date Deposited: | 07 Jan 2020 02:01 |
| Last Modified: | 07 Jan 2020 02:01 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6347 |
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