International Peer-Reviewed JournalOpen AccessISSN 2456-8880
irejournals@gmail.com+91-7433024337

Home / Current Issue / Paper 1703536

1703536 Vol 5 · Issue 12 Download Paper

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

Tomy Dwi Cahyono Arya Zulfikar Akbar

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

[1] Abdul Rahman. 2010. Guidelines for the Implementation of Tax Administration for Employees, Business Actors, and Companies. Bandung: Shades.

[2] Andi, A. and DN Sari. 2017. Factors Affecting the Interest of Individual Taxpayers in Using E- Filing at KPP Pratama Serang. Journal of Management and Business 10(1): 41-62.

[3] Andriani, PJA 2012. Tax Accounting. Jakarta: Salemba Empat.

[4] Association of Indonesian Internet Service Providers. 2018. Internet Statistics Indonesia. Accessed from https://www.apjii.or.id/content/read/39/410/Hasi l-Survei- Penetration-and-Internet-User- Behavior-Indonesia-2018 on September 20, 2021.

[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.

[6] Djajadiningrat. 2014. Indonesian Taxation. Jakarta: Salemba Empat. Ermawati, Nanik, and Emerald Mirah Delima. 2016. Perception Effect

[7] Ease of Use, Perceived Usefulness, and Experience of Taxpayers Interest in Using the E- Filing System. Indonesian Accounting Journal.

[8] Fidel. 2010. Easy & Practical Ways to Understand Tax Problems, Edition 1. Jakarta: Murai Kencana.

[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.

[10] Ghozali, Imam. 2011. Application of Multivariate Analysis with SPSS Program. Semarang: Diponegoro University Publishing Agency

[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.

[12] Director General of Taxes Decree No. Kep- 88/PJ/2004 aboutE-Filing product launch.

[13] Mardiasmo. 2011. Taxation. Yogyakarta: Andi Offset.

[14] Nurhidayah, S. 2015. Effect of E-Filing System Implementation on Taxpayer Compliance with Internet Understanding as Moderating Variable at KPP Pratama Klaten. Yogyakarta State University.

[15] Regulation of the Minister of Finance Number 192/PMK.03/2007 concerning Taxpayers with Certain Criteria for Preliminary Refunds of Excess Tax Payments.

[16] Rahayu, S., & Lingga, IS 2009. The Effect of Modernization of the Tax Administration System on Taxpayer Compliance. Journal of Accounting, 1(2), 119– 138.

[17] Solikah, Mar'atus, and Dian Kusumaningtyas. 2017. E-Filing at the Kediri City Pratama Tax Service Office. Journal of Economics. Kediri University.

[18] Suandy, Erly. 2016. Tax Law. Jakarta: Salemba Empat.

[19] Sugiyono. 2016. Educational Research Methods Quantitative, Qualitative, and R&D Approaches. Bandung: Alphabeta.

[20] Law No. 16 of 2009 concerning General Provisions and Tax Procedures

[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

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
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
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).
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.
@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},
  }