Research Article
The Effect Of Implementation Of E-Filing Systems On Personal Tax Compliance
@INPROCEEDINGS{10.4108/eai.5-8-2020.2301125, author={Aryo Prakoso and Galih Wicaksono and Yeni Puspita and Nurcahyaning Dwi Kusumaningrum}, title={ The Effect Of Implementation Of E-Filing Systems On Personal Tax Compliance}, proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2020}, month={10}, keywords={awareness knowledge taxpayer compliance}, doi={10.4108/eai.5-8-2020.2301125} }- Aryo Prakoso
Galih Wicaksono
Yeni Puspita
Nurcahyaning Dwi Kusumaningrum
Year: 2020
The Effect Of Implementation Of E-Filing Systems On Personal Tax Compliance
ICBAE
EAI
DOI: 10.4108/eai.5-8-2020.2301125
Abstract
This study aims to analyze the effect of e-filling system implementation on individual taxpayer compliance and describe how the e-filling system is implemented in the former residency area of Besuki, East Java. This study uses quantitative and qualitative data analysis methods by using simple linear regression analysis and using an interpretive approach to explore qualitative information using the e-filling system. This study's results are the implementation of the e-filling system has a significant effect on the compliance of individual taxpayers in the former residency area of Besuki, East Java. The most important from the interpretive result, For the first user, they have basic knowledge of taxation constraints in calculating their obligations, so they are reluctant to continue to know tax reporting through e-filing.
