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1.

The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia Pages 49-56 Right click to download the paper Download PDF

Authors: Ali Rokhman, Waluyo Handoko, Tobirin Tobirin, Andi Antono, Denok Kurniasih, Adhi Iman Sulaiman

doi 10.5267/j.ijdns.2022.12.007 Crossmark

Keywords: e-Government, e-Billing, e-Filing, Taxpayers, Taxpayer Compliance, Indonesia

Abstract:
The purpose of this study is to analyze the effects of the application of e-government, e-billing and e-SPT on taxpayer compliance. This type of research is quantitative research. The variables in this study consist of one dependent variable and three independent variables. The dependent variable is taxpayer compliance, while the independent variables are application of e-government, application of e-billing, and application of e-filing (e-SPT). The population in this study is Indonesian taxpayer. The sample in this research was 430 respondents who filled out the Likert Scale questionnaire. The sampling technique in this study was incidental sampling, with research instruments using online questionnaires distributed via social media. The data analysis technique in this study used a structural equation model (SEM) with SmartPLS 3.0 software. The results of this study indicate that the application of e-government had a positive and significant effect on taxpayer compliance, the application of e-billing had a positive and significant effect on taxpayer compliance, and the application of e-SPT had a positive and significant effect on taxpayer compliance.
Details
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Journal: IJDS | Year: 2023 | Volume: 7 | Issue: 1 | Views: 4426 | Reviews: 0

 

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