Universitas Stikubank (Unisbank) Semarang Repository

The Electronic Systems And Taxpayer Compliance

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.

[thumbnail of The Electronic Systems And Taxpayer Compliance.pdf] PDF
Download (3MB)

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

Actions (login required)

View Item View Item