Louis, Nadya Regina and Ariyanto, Stefanus (2021) PERSEPSI WAJIB PAJAK DI WILAYAH TANGERANG TERHADAP DIGITALISASI PELAPORAN PAJAK. Ultima Accounting : Jurnal Ilmu Akuntansi, 13 (2). ISSN 2085-4595
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Peer Review Jurnal PERSEPSI WAJIB PAJAK DI WILAYAH TANGERANG TERHADAP DIGITALISASI PELAPORAN PAJAK.pdf Download (340kB) | Preview |
Abstract
The aim of this study is to examine the taxpayer perception on the digitalization of tax reporting system using e-filing application in Tangerang area. The study uses usefulness, user satisfaction, ease of use and security/confidentiality perceptions as proxies to the taxpayer perception. Samples of this study are taken using convenience sampling method consist of 106 respondents in Tangerang area, analysed using multiple linear regression method. The result of this study reveals that usefulness and user satisfaction perception have significant impact on taxpayer perception on using e-filing system, while ease of use and security/confidentiality perception don’t have significant impact on taxpayer perception on using e-filing system.
| Item Type: | Article |
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| Keywords: | E-Filing; Tax Digitalization; Taxpayer Perception |
| Subjects: | 300 Social Sciences > 330 Economics > 336 Public Finance > 336.2 Taxes and Taxation |
| Divisions: | Faculty of Business > Accounting |
| Depositing User: | Administrator UMN Library |
| Date Deposited: | 16 Feb 2022 04:30 |
| Last Modified: | 25 May 2022 10:12 |
| URI: | https://kc.umn.ac.id/id/eprint/19817 |
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