Research Article
The Effectiveness of Technology Innovation In Tax Payment Services on Compliance of Land and Building Tax
@INPROCEEDINGS{10.4108/eai.15-9-2021.2315246, author={Temy Selafristy and Abdul Rahman}, title={The Effectiveness of Technology Innovation In Tax Payment Services on Compliance of Land and Building Tax}, proceedings={Proceedings of the Third International Conference Administration Science, ICAS 2021, September 15 2021, Bandung, Indonesia}, publisher={EAI}, proceedings_a={ICAS}, year={2022}, month={1}, keywords={technological innovation; financial technology; taxpayer; regional government; land and building tax}, doi={10.4108/eai.15-9-2021.2315246} }- Temy Selafristy
Abdul Rahman
Year: 2022
The Effectiveness of Technology Innovation In Tax Payment Services on Compliance of Land and Building Tax
ICAS
EAI
DOI: 10.4108/eai.15-9-2021.2315246
Abstract
The current technological development is increasingly being felt and even adopted by the society. Certainly, people are starting to be friendly with technology because of a positive effect in providing various conveniences for the society. One of them is the ease to do financial transactions anytime and anywhere, as the impact of the presence of Financial Technology in Indonesia. By this reason, the government also take the advantages of financial technology in paying taxes, especially Land and Building Tax. Likewise, the presence of financial technology is able as a basis for the payment service innovations in both the government and private sectors. This study aims to determine the effectiveness of technological innovation in tax payments on land and building tax payment compliance. The research method used is quantitative research using survey techniques to find out public opinion about the topic raised. The results of the study show that technological innovation in the payment of Land and Building Tax is proven to be effective in influencing taxpayer compliance, using 5 indicators, namely timeliness, accuracy of amounts, absence of arrears, availability to give information for the officers, and awareness to pay taxes.
