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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.

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},
  }