How to cite this paper
Rokhman, A., Handoko, W., Tobirin, T., Antono, A., Kurniasih, D & Sulaiman, A. (2023). The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia.International Journal of Data and Network Science, 7(1), 49-56.
References
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Aliah, N. (2020). The Role Of E-Filing In Improving Taxpayer Compliance In Indonesia. Accounting and Business Jour-nal, 2(1), 1-9.
Amin, A., Wahyuni, W., & Ibrahim, M. (2021). Taxpayer Compliance: Aspects of Tax Digitalization and Tax Sanctions. Point of View Research Accounting and Auditing, 2(1), 43-49.
Anwar, S., & Simanjutak, R. T. (2021). Moderating Effect of the Internet Understanding on the Relationship between the E-Filing and E-Billing with Individual Taxpayer Compliance. Public Management and Accounting Review, 2(1), 1-10.
Bandiyono, A., & Husna, M. C. (2019). Services e-filing and e-billing to increase tax compliance and acceptance. Dinasti International Journal of Education Management And Social Science, 1(2), 208-223.
Bhuasiri, W., Zo, H., Lee, H., & Ciganek, A. P. (2016). User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in Thailand. Information Technology for Development, 22(4), 672-695.
Harianto, H., Mus, A. R., & Lannai, D. (2020). Analysis of the application of E-Invoicing in increasing Taxable Enterpre-neur compliance. Point of View Research Accounting and Auditing, 1(3), 77-87.
Hussein, R., Mohamed, N., & Mahmud, M. (2011). E‐government application: an integrated model on G2C adoption of online tax. Transforming Government: People, Process and Policy, 5(3), 225-248.
Huang, W., D'Ambra, J., & Bhalla, V. (2002). Key factors influencing the adoption of e-government in Australian public sectors. AMCIS 2002 Proceedings, 84.
Hung, S. Y., Chang, C. M., & Yu, T. J. (2006). Determinants of user acceptance of the e-government services: The case of online tax filing and payment system. Government information quarterly, 23(1), 97-122.
Juwaini, A., Chidir, G., Novitasari, D., Iskandar, J., Hutagalung, D., Pramono, T., ... & Purwanto, A. (2022). The role of customer e-trust, customer e-service quality and customer e-satisfaction on customer e-loyalty. International Journal of Data and Network Science, 6(2), 477-486.
Lubis, P. K. D., & Putri, E. (2020). Analysis of The Application Of E-SPT in The Annual Tax Return Reporting of Corpo-rate Taxpayers at The Medan City Primary Tax Office. International Journal of Trends in Accounting Research, 1(1), 037-044.
Purwanto, A., & Sudargini, Y. (2021). Partial least squares structural squation modeling (PLS-SEM) analysis for social and management research: a literature review. Journal of Industrial Engineering & Management Research, 2(4), 114-123.
Putri, P. Y. A., & Saputra, K. A. K. (2022). Use of the E-Filing System by MSME Actors during the COVID-19 Pandemic. Journal of Economics, Finance and Management Studies, 5(7), 1975-1982.
Rosalina, E., & Wardhani, R. S. (2020). The Influence of Taxation Application on Taxpayer Compliance with Level Satis-faction as Intervening Variable. Asian Journal of Accounting and Finance, 2(3), 32-42.
Sahade, S., & Adi, A. (2021). The Effectiveness Rate of Products Before and After the Use of E-Billing Method. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(4), 10307-10316.
Santhanamery, T., & Ramayah, T. (2014). Explaining the e-government usage using expectation confirmation model: The case of electronic tax filing in Malaysia. In Government e-Strategic Planning and Management (pp. 287-304). Spring-er, New York, NY.
Syahril, S., Sihotang, M., Hadinegoro, R., Sulastri, E., Rochmad, I., Cahyono, Y., & Purwanto, A. (2022). Hospitals Cusptomer e-loyalty: How The Role of e-service quality, e-recovery service quality and e-satisfaction?. UJoST-Universal Journal of Science and Technology, 1(1), 23-27.
Tjondro, E., Tanaya, G., & Theresia, J. (2019). E-Tax Satisfaction and Taxpayer Expectation Toward Tax Consultant. In International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19) Atlantis Press, 369-377
Yusup, M., Hardiyana, A., & Sidharta, I. (2015). User acceptance model on e-billing adoption: A study of tax payment by government agencies. Asia Pacific Journal of Multidisciplinary Research, 3(4), 150-157.
Widyawati, N., Larasati, L., & Prastyorini, J. (2020). Analysis Related to the Application of E-billing Payment Method and Manufacture as Concerned Tax Deposit (SSP) Manual Towards the Understanding of Tax Mandatory. The Sprit of Society Journal, 4(1), 23-36.
Wijayaa, O., Sulistiyanib, S., Pudjowatic, J., Kurniasih, N., & Purwanto, A. (2021). The role of social media marketing, entertainment, customization, trendiness, interaction and word-of-mouth on purchase intention: An empirical study from Indonesian smartphone consumers. International Journal of Data and Network Science, 5(3), 231-238.
Wuarmanuk, B. M. (2019). Questioning the E-Invoicing System, Tax E-Billing & E-Filing Systems against Amount of VAT Receipt [Menyoal Sistem E-Faktur, Kanal E-Billing Pajak & E-Filing Terhadap Jumlah Penerimaan PPN]. Pro-ceeding of Community Development, 2, 317-331.
Zulita, L. N., Abiyyu, F. K., Bachtiar, S., Susena, K. C., Sfenrianto, S., & Kaburuan, E. R. (2018, October). Factors of Web Design, Application Design and Service Quality on Satisfaction of E-Billing Users in Indonesia. In 2018 International Conference on Orange Technologies (ICOT),1-4 IEEE.
Aliah, N. (2020). The Role Of E-Filing In Improving Taxpayer Compliance In Indonesia. Accounting and Business Jour-nal, 2(1), 1-9.
Amin, A., Wahyuni, W., & Ibrahim, M. (2021). Taxpayer Compliance: Aspects of Tax Digitalization and Tax Sanctions. Point of View Research Accounting and Auditing, 2(1), 43-49.
Anwar, S., & Simanjutak, R. T. (2021). Moderating Effect of the Internet Understanding on the Relationship between the E-Filing and E-Billing with Individual Taxpayer Compliance. Public Management and Accounting Review, 2(1), 1-10.
Bandiyono, A., & Husna, M. C. (2019). Services e-filing and e-billing to increase tax compliance and acceptance. Dinasti International Journal of Education Management And Social Science, 1(2), 208-223.
Bhuasiri, W., Zo, H., Lee, H., & Ciganek, A. P. (2016). User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in Thailand. Information Technology for Development, 22(4), 672-695.
Harianto, H., Mus, A. R., & Lannai, D. (2020). Analysis of the application of E-Invoicing in increasing Taxable Enterpre-neur compliance. Point of View Research Accounting and Auditing, 1(3), 77-87.
Hussein, R., Mohamed, N., & Mahmud, M. (2011). E‐government application: an integrated model on G2C adoption of online tax. Transforming Government: People, Process and Policy, 5(3), 225-248.
Huang, W., D'Ambra, J., & Bhalla, V. (2002). Key factors influencing the adoption of e-government in Australian public sectors. AMCIS 2002 Proceedings, 84.
Hung, S. Y., Chang, C. M., & Yu, T. J. (2006). Determinants of user acceptance of the e-government services: The case of online tax filing and payment system. Government information quarterly, 23(1), 97-122.
Juwaini, A., Chidir, G., Novitasari, D., Iskandar, J., Hutagalung, D., Pramono, T., ... & Purwanto, A. (2022). The role of customer e-trust, customer e-service quality and customer e-satisfaction on customer e-loyalty. International Journal of Data and Network Science, 6(2), 477-486.
Lubis, P. K. D., & Putri, E. (2020). Analysis of The Application Of E-SPT in The Annual Tax Return Reporting of Corpo-rate Taxpayers at The Medan City Primary Tax Office. International Journal of Trends in Accounting Research, 1(1), 037-044.
Purwanto, A., & Sudargini, Y. (2021). Partial least squares structural squation modeling (PLS-SEM) analysis for social and management research: a literature review. Journal of Industrial Engineering & Management Research, 2(4), 114-123.
Putri, P. Y. A., & Saputra, K. A. K. (2022). Use of the E-Filing System by MSME Actors during the COVID-19 Pandemic. Journal of Economics, Finance and Management Studies, 5(7), 1975-1982.
Rosalina, E., & Wardhani, R. S. (2020). The Influence of Taxation Application on Taxpayer Compliance with Level Satis-faction as Intervening Variable. Asian Journal of Accounting and Finance, 2(3), 32-42.
Sahade, S., & Adi, A. (2021). The Effectiveness Rate of Products Before and After the Use of E-Billing Method. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(4), 10307-10316.
Santhanamery, T., & Ramayah, T. (2014). Explaining the e-government usage using expectation confirmation model: The case of electronic tax filing in Malaysia. In Government e-Strategic Planning and Management (pp. 287-304). Spring-er, New York, NY.
Syahril, S., Sihotang, M., Hadinegoro, R., Sulastri, E., Rochmad, I., Cahyono, Y., & Purwanto, A. (2022). Hospitals Cusptomer e-loyalty: How The Role of e-service quality, e-recovery service quality and e-satisfaction?. UJoST-Universal Journal of Science and Technology, 1(1), 23-27.
Tjondro, E., Tanaya, G., & Theresia, J. (2019). E-Tax Satisfaction and Taxpayer Expectation Toward Tax Consultant. In International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19) Atlantis Press, 369-377
Yusup, M., Hardiyana, A., & Sidharta, I. (2015). User acceptance model on e-billing adoption: A study of tax payment by government agencies. Asia Pacific Journal of Multidisciplinary Research, 3(4), 150-157.
Widyawati, N., Larasati, L., & Prastyorini, J. (2020). Analysis Related to the Application of E-billing Payment Method and Manufacture as Concerned Tax Deposit (SSP) Manual Towards the Understanding of Tax Mandatory. The Sprit of Society Journal, 4(1), 23-36.
Wijayaa, O., Sulistiyanib, S., Pudjowatic, J., Kurniasih, N., & Purwanto, A. (2021). The role of social media marketing, entertainment, customization, trendiness, interaction and word-of-mouth on purchase intention: An empirical study from Indonesian smartphone consumers. International Journal of Data and Network Science, 5(3), 231-238.
Wuarmanuk, B. M. (2019). Questioning the E-Invoicing System, Tax E-Billing & E-Filing Systems against Amount of VAT Receipt [Menyoal Sistem E-Faktur, Kanal E-Billing Pajak & E-Filing Terhadap Jumlah Penerimaan PPN]. Pro-ceeding of Community Development, 2, 317-331.
Zulita, L. N., Abiyyu, F. K., Bachtiar, S., Susena, K. C., Sfenrianto, S., & Kaburuan, E. R. (2018, October). Factors of Web Design, Application Design and Service Quality on Satisfaction of E-Billing Users in Indonesia. In 2018 International Conference on Orange Technologies (ICOT),1-4 IEEE.