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Impact of Internet Awareness and Comprehension on The Quality of Electronic Filing Systems and Taxpayer Compliance
Subject area: Management and Commerce · Area of research: Economics and Business
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.
How to cite this paper
@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},
}