Rachmawati, Meita Oktaviani and R, Wahono and Ceacilia, Srimindarti and Pancawati, Hardiningsih The Electronic Systems And Taxpayer Compliance. Jurnal Akuntansi/Volume XXIII, No. 01 January 2019: 143-159.
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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 > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 13 Feb 2023 06:34 |
| Last Modified: | 13 Feb 2023 06:34 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/9132 |
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