THE EFFECT OF APPLICATION OF E- REGISTRATION, E-BILLING, AND E-FILING SYSTEMS ON THE EFFICIENCY OF PERSONAL TAX REPORTING (The Case Study on Individual Taxpayers registered at the Bandung Tegallega Pratama Tax Service Office)
Keywords:
E-Registration, e-Billing, e-Filing, Tax Reporting Efficiency, IndividualsAbstract
This research aims to determine the effect of implementing e-Registration, e- Billing, and e-Filing systems on the efficiency of individual tax reporting. In line with the research objectives, this research uses quantitative research methods. The wellsprings of information in this exploration are essential information sources got straightforwardly through the distribution of questionnaires. The technique for deciding the example in this exploration is purposive examining. The examination test was selected based on several criteria, there are Individual Taxpayers registered at the Tegallega Pratama Tax Office who have used the tax system with an age range of 18- 40 years as many as 100 respondents. The outcomes showed that the execution of the e-Registration system had no effect on the efficiency of individual tax reporting,
while the execution of the e-Charging and e-Recording frameworks affected the effectiveness of individual assessment detailing.
Downloads
References
Anwar, S. and R.T. Simanjutak, 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, 2021. 2(1): p. 1-10.
Jensen, T.C. and S. Wanhill, Tourism's taxing times: value added tax in Europe and Denmark. Tourism Management, 2002. 23(1): p. 67-79.DOI: https://doi.org/10.1016/S0261-5177(01)00067- X.
Tomaševski, K., The State of the Right to Education Worldwide: Free or Fee?:: 2006 Global Report. 2008: Brill Sense.
Yahaya, K.A. and K. Yusuf, Impact of company characteristics on aggressive tax avoidance in Nigerian listed insurance companies. Jurnal Administrasi Bisnis, 2020. 9(2): p. 101-111.DOI: https://doi.org/10.14710/jab.v9i2.30512.
Sarker, T.K., Improving tax compliance in developing countries via self-assessment systems-What could Bangladesh learn from Japan. Asia-Pacific Tax Bulletin, 2003. 9(6): p. 3-34.
Lailiyah, N. and L.K.B. Sebayang, Effectiveness of E-Billing System in Tax Payments for Taxpayers. Economics Development Analysis Journal, 2019. 8(4): p. 267-280.DOI: https://doi.org/10.15294/edaj.v8i4.35266.
Pajares, F., Current directions in self-efficacy research. Advances in motivation and achievement, 1997. 10(149): p. 1-49.
Krause, P., D.P. Boyle, and F. Bäse, Comparison of different efficiency criteria for hydrological model assessment. Advances in geosciences, 2005. 5: p. 89-97.DOI: https://doi.org/10.5194/adgeo- 5-89-2005.
Febriani, L. and A. Andi, Implementation of E-Filling on the Efficiency of Individual Income Tax Reporting at the Serang Pratama Tax Service Office. Jurnal Riset Akuntansi Terpadu, 2016. 9(2).DOI: https://doi.org/10.35448/jrat.v9i2.4304.
Effendi, A. and L. Puspitasari, The effect of the implementation of the e-filling system on the efficiency of reporting taxpayer personnel at the pratama tax service office, majalaya. Jurnal TechnoSocio EkonomIka Universitas Sangga Buana YPKP, 2017. 10(3): p. 26-35.
dan Suhadi, H., Effect of E-Filing, e-Billing and e-Faktur on Tax Compliance at BMTs in Kudus Regency. Jurnal Analisa Akuntansi dan Perpajakan, Volome, 2017. 1.
Pliskin, N. and T. Romm, Design of charging mechanisms according to the interaction between information technology type and diffusion lifecycle phase. ACM SIGMIS Database: the DATABASE for Advances in Information Systems, 1991. 21(2-3): p. 34-40.DOI: https://doi.org/10.1145/109022.109028.
Benami, O. and Y. Jin. An e-documenting approach to conceptual design. American Society of Mechanical Engineers.
Tan, J., E-health prospects: mobile health, virtual reality and consumer driven ehealth systems. E- healthcare information systems: an introduction for students and professionals. Jossey-Boss, 2005. 2005: p. 523-553.
Baker, R., C. Thompson, and R. Mannion, Q methodology in health economics. Journal of health services research & policy, 2006. 11(1): p. 38-45.DOI: https://doi.org/10.1258/135581906775094217.
Handayani, R., The Effect of Discipline and Work Environment on Employee Performance in Ciputat Sector Police. PINISI Discretion Review. 3(2): p. 125-134.DOI: https://doi.org/10.26858/pdr.v3i2.13258.
Sulistyorini, M., S. Nurlaela, and Y. Chomsatu. The Effect of Using E-Registration, E-Billing, E- Spt, and E-Filling Administration Systems on Taxpayer Compliance (Study on Individual Taxpayers at Dr. Moewardi Hospital Surakarta).
Dewi, R.C., et al., The Influence of the E-Billing System and Service Quality on Taxpayer Compliance. Jurnal Teknologi Dan Sistem Informasi Bisnis-JTEKSIS, 2019. 1(2): p. 93-97.
Aliah, N., The Role Of E-Filing In Improving Taxpayer Compliance In Indonesia. Accounting and Business Journal, 2020. 2(1): p. 1-9.
Berger, A.N., D. Hancock, and D.B. Humphrey, Bank efficiency derived from the profit function. Journal of Banking & Finance, 1993. 17(2-3): p. 317-347.DOI: https://doi.org/10.1016/0378- 4266(93)90035-C.
Berghoff, A.S., et al., Descriptive statistical analysis of a real life cohort of 2419 patients with brain metastases of solid cancers. ESMO open, 2016. 1(2): p. e000024.DOI: https://doi.org/10.1136/esmoopen-2015-000024.
Heale, R. and A. Twycross, Validity and reliability in quantitative studies. Evidence-based nursing, 2015. 18(3): p. 66-67.DOI: https://doi.org/10.1136/eb-2015-102129.
Barrett, J.P., The coefficient of determination—some limitations. The American Statistician, 1974.28(1): p. 19-20.DOI:https://doi.org/10.1080/00031305.1974.10479056.
Saunders, L.J., R.A. Russell, and D.P. Crabb, The coefficient of determination: what determines a useful R2 statistic? Investigative ophthalmology & visual science, 2012. 53(11): p. 6830-6832.DOI: https://doi.org/10.1167/iovs.12-10598.
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Author
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
