Impact of Internet Awareness and Comprehension on The Quality of Electronic Filing Systems and Taxpayer Compliance

• Author(s): Tomy Dwi Cahyono ; Arya Zulfikar Akbar
• Paper ID: 1703536
• Page: 155-163
• Published Date: 24-06-2022
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 5 Issue 12 June-2022

Abstract

This study aims to determine the effect of the quality of the E-Filing system, perception of convenience, and understanding of the internet on taxpayer compliance at KPP Pratama Sumbawa Besar. The method used in this research is quantitative associative with a causal relationship. The results of this study state that the quality of the E-Filing system has a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar, perception of convenience has a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar, internet understanding has a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar., and the quality of the E-Filing system, perception of convenience, and understanding of the internet together (simultaneously) have a significant effect on taxpayer compliance at KPP Pratama Sumbawa Besar.

Keywords

E-Filing, quality, convenience, understanding, compliance.

Citations

IRE Journals:
Tomy Dwi Cahyono , Arya Zulfikar Akbar "Impact of Internet Awareness and Comprehension on The Quality of Electronic Filing Systems and Taxpayer Compliance" Iconic Research And Engineering Journals Volume 5 Issue 12 2022 Page 155-163

IEEE:
Tomy Dwi Cahyono , Arya Zulfikar Akbar "Impact of Internet Awareness and Comprehension on The Quality of Electronic Filing Systems and Taxpayer Compliance" Iconic Research And Engineering Journals, 5(12)