How to cite this paper
Setyoko, P., Faozanudin, M., Wahyuningrat, W., Harsanto, B., Simin, S., Isna, A & Rohman, A. (2023). The role of e-billing and e-SPT implementation on user satisfaction of e-filing taxpayers.International Journal of Data and Network Science, 7(2), 965-972.
Refrences
Adnyana, I. M. D., & Yuesti, A. (2020). The Effect of Applying e-SPT, e-invoicing, and e-Filing Against Taxpayer Com-pliance at the East Denpasar Pratama Tax Service Office. Journal of Management Info, 7(3), 156-167.
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.
Chan, F. K., Thong, J. Y., Brown, S. A., & Venkatesh, V. (2021). Service Design and Citizen Satisfaction with E‐Government Services: A Multidimensional Perspective. Public Administration Review, 81(5), 874-894.
Fu, J. R., Farn, C. K., & Chao, W. P. (2006). Acceptance of electronic tax filing: A study of taxpayer intentions. Infor-mation & management, 43(1), 109-126.
Harianto, H., Mus, A. R., & Lannai, D. (2020). Analysis of the application of E-Invoicing in increasing Taxable Entrepre-neur compliance. Point of View Research Accounting and Auditing, 1(3), 77-87.
Gangodawilage, D., Madurapperuma, W., & Aluthge, C. (2021). Use of Technology to Manage Tax Compliance Behavior of Entrepreneurs in the Digital Economy. International Journal of Scientific and Research Publications, 11(3), 366-370.
Katchmar, A., Gunawan, A., & Siegel, M. (2021). Effect of Massachusetts House Bill No. 4196 on electronic cigarette use: a mixed-methods study. Harm reduction journal, 18(1), 1-15.
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.
Myint, A. A. (2022). Users’ satisfaction with e-government services: Case study on Myanmar companies online (MyCO) system. International Journal of Research in Business and Social Science (2147-4478), 11(3), 73-81.
Malodia, S., Dhir, A., Mishra, M., & Bhatti, Z. A. (2021). Future of e-Government: An integrated conceptual framework. Technological Forecasting and Social Change, 173, 121102.
Nengomasha, C. T., & Shuumbili, T. N. (2022). Access to e-government services by citizens through public/community libraries in Namibia. Information Development, 38(1), 68-82.
Okunogbe, O., & Pouliquen, V. (2022). Technology, taxation, and corruption: evidence from the introduction of electronic tax filing. American Economic Journal: Economic Policy, 14(1), 341-72.
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.
Sifile, O., Kotsai, R., Mabvure, J. T., & Chavunduka, D. (2018). Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe. African Journal of Business Management, 12(11), 338-342.
Toding, D. G. S., & Iqbal, S. (2021). The Influence Of E-billing and E-billing On The Compliance Of The Technology Il-literate Taxpayers Of Tana Toraja Regency: Pengaruh E-billing dan E-fillilng Terhadap Kepatuhan Wajib Pajak Gagap Teknologi di Kabupaten Tana Toraja. JBMI (Jurnal Bisnis, Manajemen, dan Informatika), 17(3), 280-297.
Tjondro, E., Tanaya, G., & Theresia, J. (2019, November). E-Tax Satisfaction and Taxpayer Expectation Toward Tax Con-sultant. In International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19) (pp. 369-377). Atlantis Press.
Ullah, H. A., Ahmed, A., & Danish, R. Q. (2021). Factors That Influence User Adoption of E-Government Services: The Case of the Online Tax Filing and Payment System. Journal of Public Value and Administrative Insight, 4(3), 294-305.
Undi-Phiri, B., & Phiri, J. (2022). Assessing Factors Affecting the Adoption of E-Government Services in Developing Countries for Transport Sector, amidst the Covid-19 Pandemic. Communications and Network, 14(2), 69-90.
Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597.
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 SPIRIT OF SOCIETY JOURNAL, 4(1), 23-36.
Wuarmanuk, B. M. (2019). Questioning the E-Invoicing System, Tax E-Billing & E-Filling Systems against Amount of VAT Receipt [Menyoal Sistem E-Faktur, Kanal E-Billing Pajak & E-Filling 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) (pp. 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.
Chan, F. K., Thong, J. Y., Brown, S. A., & Venkatesh, V. (2021). Service Design and Citizen Satisfaction with E‐Government Services: A Multidimensional Perspective. Public Administration Review, 81(5), 874-894.
Fu, J. R., Farn, C. K., & Chao, W. P. (2006). Acceptance of electronic tax filing: A study of taxpayer intentions. Infor-mation & management, 43(1), 109-126.
Harianto, H., Mus, A. R., & Lannai, D. (2020). Analysis of the application of E-Invoicing in increasing Taxable Entrepre-neur compliance. Point of View Research Accounting and Auditing, 1(3), 77-87.
Gangodawilage, D., Madurapperuma, W., & Aluthge, C. (2021). Use of Technology to Manage Tax Compliance Behavior of Entrepreneurs in the Digital Economy. International Journal of Scientific and Research Publications, 11(3), 366-370.
Katchmar, A., Gunawan, A., & Siegel, M. (2021). Effect of Massachusetts House Bill No. 4196 on electronic cigarette use: a mixed-methods study. Harm reduction journal, 18(1), 1-15.
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.
Myint, A. A. (2022). Users’ satisfaction with e-government services: Case study on Myanmar companies online (MyCO) system. International Journal of Research in Business and Social Science (2147-4478), 11(3), 73-81.
Malodia, S., Dhir, A., Mishra, M., & Bhatti, Z. A. (2021). Future of e-Government: An integrated conceptual framework. Technological Forecasting and Social Change, 173, 121102.
Nengomasha, C. T., & Shuumbili, T. N. (2022). Access to e-government services by citizens through public/community libraries in Namibia. Information Development, 38(1), 68-82.
Okunogbe, O., & Pouliquen, V. (2022). Technology, taxation, and corruption: evidence from the introduction of electronic tax filing. American Economic Journal: Economic Policy, 14(1), 341-72.
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.
Sifile, O., Kotsai, R., Mabvure, J. T., & Chavunduka, D. (2018). Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe. African Journal of Business Management, 12(11), 338-342.
Toding, D. G. S., & Iqbal, S. (2021). The Influence Of E-billing and E-billing On The Compliance Of The Technology Il-literate Taxpayers Of Tana Toraja Regency: Pengaruh E-billing dan E-fillilng Terhadap Kepatuhan Wajib Pajak Gagap Teknologi di Kabupaten Tana Toraja. JBMI (Jurnal Bisnis, Manajemen, dan Informatika), 17(3), 280-297.
Tjondro, E., Tanaya, G., & Theresia, J. (2019, November). E-Tax Satisfaction and Taxpayer Expectation Toward Tax Con-sultant. In International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19) (pp. 369-377). Atlantis Press.
Ullah, H. A., Ahmed, A., & Danish, R. Q. (2021). Factors That Influence User Adoption of E-Government Services: The Case of the Online Tax Filing and Payment System. Journal of Public Value and Administrative Insight, 4(3), 294-305.
Undi-Phiri, B., & Phiri, J. (2022). Assessing Factors Affecting the Adoption of E-Government Services in Developing Countries for Transport Sector, amidst the Covid-19 Pandemic. Communications and Network, 14(2), 69-90.
Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597.
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 SPIRIT OF SOCIETY JOURNAL, 4(1), 23-36.
Wuarmanuk, B. M. (2019). Questioning the E-Invoicing System, Tax E-Billing & E-Filling Systems against Amount of VAT Receipt [Menyoal Sistem E-Faktur, Kanal E-Billing Pajak & E-Filling 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) (pp. 1-4). IEEE.