The Effect of Applying E-Filling Applications towards Personal Taxpayer Compliance in Reporting Annual Tax Returning (SPT) in Bengalis State Polytechnic Indonesia

Suharyono .

doi:https://doi.org/10.30927/ijpf.432848

Makale detayları

The Effect of Applying E-Filling Applications towards Personal Taxpayer Compliance in Reporting Annual Tax Returning (SPT) in Bengalis State Polytechnic Indonesia

Yazarlar:

Suharyono .

Yayıncı:

Adnan GERÇEK

Ana Başlıklar:

Ekonomi ve Maliye

Dergi:

International Journal of Public Finance 2018 Vol.3 Issue 1, pp.47-62

Belge Tipi:

Makale

Yayın Tarihi:

7/2018

Belge Dili:

İngilizce

Document ID (Org No.):

2000470342

Sıklık:

İki Yıllık

eISSN:

2548-0499

DOI:

https://doi.org/10.30927/ijpf.432848

Özet:

 


Tax reform conducted by the Directorate General of Taxes, Ministry of
Finance by providing more efficient service facilities to taxpayers in
fulfilling taxation obligations through the modernization of tax applications
that is tax reporting using e-filling system. The purpose of this study is to
determine the effect of applying e-filling application to the compliance of
individual taxpayers in reporting annual Tax returning SPT notification. The
objects of this research are lecturers and employees at Bengkalis State
Polytechnic. Types of data used in this study are primary and secondary data. Data analysis
using linear regression. The result of this research is e-filling application
can improve personal taxpayer compliance in reporting annually notification
letter easily, fast, effective and efficient as well as maintained the
confidentiality of taxation data.


.

 


Tax reform conducted by the Directorate General of Taxes, Ministry of
Finance by providing more efficient service facilities to taxpayers in
fulfilling taxation obligations through the modernization of tax applications
that is tax reporting using e-filling system. The purpose of this study is to
determine the effect of applying e-filling application to the compliance of
individual taxpayers in reporting annual Tax returning SPT notification. The
objects of this research are lecturers and employees at Bengkalis State
Polytechnic. Types of data used in this study are primary and secondary data. Data analysis
using linear regression. The result of this research is e-filling application
can improve personal taxpayer compliance in reporting annually notification
letter easily, fast, effective and efficient as well as maintained the
confidentiality of taxation data.


.

Makale detayları

The Effect of Applying E-Filling Applications towards Personal Taxpayer Compliance in Reporting Annual Tax Returning (SPT) in Bengalis State Polytechnic Indonesia

Yazarlar: Suharyono .

Yayıncı: Adnan GERÇEK

Ana Başlıklar: Ekonomi ve Maliye

Dergi: International Journal of Public Finance 2018 Vol.3 Issue 1, pp.47-62

Belge Tipi: Makale

Yayın Tarihi: 7/2018

Belge Dili: İngilizce

Document ID (Org No.): 2000470342

Sıklık: İki Yıllık

eISSN: 2548-0499

DOI: https://doi.org/10.30927/ijpf.432848

Sayı

Yazarlar:

Suharyono .

Yayıncı:

Adnan GERÇEK

Ana Başlıklar:

Ekonomi ve Maliye

Dergi:

International Journal of Public Finance 2018 Vol.3 Issue 1, pp.47-62

Belge Tipi:

Makale

Yayın Tarihi:

7/2018

Belge Dili:

İngilizce

Document ID (Org No.):

2000470342

Sıklık:

İki Yıllık

eISSN:

2548-0499

DOI:

https://doi.org/10.30927/ijpf.432848