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Prianto Budi Saptono, Sabina Hod?ic, Ismail Khozen, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Muhamad Akbar Aditama, Nisa?ul Haq and Siti Khodijah
The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax pro...
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Mekar Satria Utama, Umar Nimran, Kadarisman Hidayat and Arik Prasetya
This research examined the effect of Religiosity, Perceived Risk, and Attitude on Tax Compliant Intention, moderated by e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers are generally...
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Henny Rakhmawati, Sutrisno Sutrisno T, M. Khoiru Rusydi
Pág. 106 - 111
This study aims to examine and prove empirically the effect of perceived usefulness, perceived ease of use, social influence, facilitating conditions on tax compliance. The sample selection technique uses convenience sampling obtained 100 samples taxpaye...
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Atika Jauharia Hatta Hambali
Pág. 57 - 68
This study aims to test the successful use of e-filing information systems in tax return reporting, which is more widely used by taxpayers during the COVID 19 pandemic to report tax return than before. Data were obtained by a survey using a questionnaire...
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Vega Ayu Putri Astuti,Eko Madyo Sutanto,Faiz Rahman Siddiq
Pág. p.138 - 156
AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh Implementasi E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan (Studi Pada Kantor Pelayanan Pajak (KPP) Pratama Surakarta. Populasi pada penelitian ini adalah wajib ora...
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Hasian Purba,Lucky Nugroho,Siti Sarpingah
Pág. 166 - 180
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Puput Solekhah, Supriono Supriono
Pág. 74 - 90
Pajak merupakan sumber penerimaaan terbesar dalam APBN, pajak sendiri digunakan oleh pemerintah untuk pembiayaan pembangunan nasional. Jumlah wajib pajak dari tahun...
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Saliza Abdul Aziz,Kamil Md Idris
Pág. 78 - 84
The purpose of this paper is to highlight on the behavioral intention in technology application. The form of tax e-filing technology introduced in Malaysia particularly on corporate taxation is, however, not fully utilized, despite the enormous amount of...
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Calvin Kolompoy,Ventje Ilat,Harijanto Sabijono
Pág. 52 - 59
Tax is one of the main sources of revenue in Indonesia beside sources of petroleum and natural gas which are important for the survival of the nation of Indonesia. Therefore, the government develops a new system to help taxpayer paying their taxes. The p...
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