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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.
References
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[5] Awaloedin, Dipa Teruna and Mahardi Aldi Maulana. 2018. The Influence of the Implementation of the E-Filing System, Internet Understanding and Taxpayer Awareness on the Compliance of Primary Taxpayers in Depok Cimanggis. Journal of Information Engineering Vol. 7 No.2.
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[7] Ease of Use, Perceived Usefulness, and Experience of Taxpayers Interest in Using the E- Filing System. Indonesian Accounting Journal.
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[9] Firdaus, Afif Sarwoni. 2019. Implementation of E-Filing on Individual Taxpayer Compliance in Submitting Annual Tax Returns (Case Study on Kpp Pratama Pamekasan). Airlangga University. Surabaya.
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[11] Kara, Riri Novita. 2018. The Effect of Use and Satisfaction of E-Filing Users on Tax Compliance. Faculty of Economics. Indonesian Islamic University. Yogyakarta.
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[13] Mardiasmo. 2011. Taxation. Yogyakarta: Andi Offset.
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[19] Sugiyono. 2016. Educational Research Methods Quantitative, Qualitative, and R&D Approaches. Bandung: Alphabeta.
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[21] Wongso, Fery. 2016. Design of Advertising Tax Recording System at Pekanbaru City Revenue Service with Visual Basic Method. Journal of Economics and Business, 14(2), 160-180.
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},
}