Impact of Internet Awareness and Comprehension on The Quality of Electronic Filing Systems and Taxpayer Compliance

• Author(s): Tomy Dwi Cahyono; Arya Zulfikar Akbar
• Paper ID: 1703536
• Page: 155-163
• Published Date: 24-06-2022
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 5 Issue 12 June-2022

Abstract

This study aims to determine the effect of the quality of the E-Filing system, perception of convenience, and understanding of the internet on taxpayer compliance at KPP Pratama Sumbawa Besar. The method used in this research is quantitative associative with a causal relationship. The results of this study state that the quality of the E-Filing system has a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar, perception of convenience has a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar, internet understanding has a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar., and the quality of the E-Filing system, perception of convenience, and understanding of the internet together (simultaneously) have a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar.

Keywords

E-Filing, quality, convenience, understanding, compliance.

Citations

IRE Journals:
Tomy Dwi Cahyono, Arya Zulfikar Akbar "Impact of Internet Awareness and Comprehension on The Quality of Electronic Filing Systems and Taxpayer Compliance" Iconic Research And Engineering Journals Volume 5 Issue 12 2022 Page 155-163

IEEE:
Tomy Dwi Cahyono, Arya Zulfikar Akbar "Impact of Internet Awareness and Comprehension on The Quality of Electronic Filing Systems and Taxpayer Compliance" Iconic Research And Engineering Journals, vol. 5, no. 12, Jun. 2022

APA:
Tomy Dwi Cahyono, Arya Zulfikar Akbar (2022). Impact of Internet Awareness and Comprehension on The Quality of Electronic Filing Systems and Taxpayer Compliance. Iconic Research And Engineering Journals, 5(12).

MLA:
Tomy Dwi Cahyono, Arya Zulfikar Akbar "Impact of Internet Awareness and Comprehension on The Quality of Electronic Filing Systems and Taxpayer Compliance" Iconic Research And Engineering Journals, vol. 5, no. 12, Jun. 2022.

BibTeX

@article{1703536,
author = {Tomy Dwi Cahyono, Arya Zulfikar Akbar},
title = {Impact of Internet Awareness and Comprehension on The Quality of Electronic Filing Systems and Taxpayer Compliance},
journal = {Iconic Research And Engineering Journals},
year = {2022},
volume = {5},
number = {12},
pages = {155-163},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1703536.pdf},
abstract = {This study aims to determine the effect of the quality of the E-Filing system, perception of convenience, and understanding of the internet on taxpayer compliance at KPP Pratama Sumbawa Besar. The method used in this research is quantitative associative with a causal relationship. The results of this study state that the quality of the E-Filing system has a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar, perception of convenience has a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar, internet understanding has a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar., and the quality of the E-Filing system, perception of convenience, and understanding of the internet together (simultaneously) have a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar.},
keywords = {E-Filing, quality, convenience, understanding, compliance.},
month = {June}
}