The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia
The purpose of this study is to analyze the effects of the application of e-government, e-billing and e-SPT on taxpayer compliance. This type of research is quantitative research. The variables in this study consist of one dependent variable and three independent variables. The dependent va...
| Main Authors: | , , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2023-01-01
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| Series: | International Journal of Data and Network Science |
| Online Access: | http://www.growingscience.com/ijds/Vol7/ijdns_2022_156.pdf |
| _version_ | 1811177759419924480 |
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| author | Ali Rokhman Waluyo Handoko Tobirin Tobirin Andi Antono Denok Kurniasih Adhi Iman Sulaiman |
| author_facet | Ali Rokhman Waluyo Handoko Tobirin Tobirin Andi Antono Denok Kurniasih Adhi Iman Sulaiman |
| author_sort | Ali Rokhman |
| collection | DOAJ |
| description | The purpose of this study is to analyze the effects of the application of e-government, e-billing and e-SPT on taxpayer compliance. This type of research is quantitative research. The variables in this study consist of one dependent variable and three independent variables. The dependent variable is taxpayer compliance, while the independent variables are application of e-government, application of e-billing, and application of e-filing (e-SPT). The population in this study is Indonesian taxpayer. The sample in this research was 430 respondents who filled out the Likert Scale questionnaire. The sampling technique in this study was incidental sampling, with research instruments using online questionnaires distributed via social media. The data analysis technique in this study used a structural equation model (SEM) with SmartPLS 3.0 software. The results of this study indicate that the application of e-government had a positive and significant effect on taxpayer compliance, the application of e-billing had a positive and significant effect on taxpayer compliance, and the application of e-SPT had a positive and significant effect on taxpayer compliance. |
| first_indexed | 2024-04-11T06:06:35Z |
| format | Article |
| id | doaj.art-98b45a9bab4b4748b0b75f09ecdda561 |
| institution | Directory Open Access Journal |
| issn | 2561-8148 2561-8156 |
| language | English |
| last_indexed | 2024-04-11T06:06:35Z |
| publishDate | 2023-01-01 |
| publisher | Growing Science |
| record_format | Article |
| series | International Journal of Data and Network Science |
| spelling | doaj.art-98b45a9bab4b4748b0b75f09ecdda5612022-12-22T04:41:28ZengGrowing ScienceInternational Journal of Data and Network Science2561-81482561-81562023-01-0171495610.5267/j.ijdns.2022.12.007The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in IndonesiaAli RokhmanWaluyo HandokoTobirin TobirinAndi AntonoDenok KurniasihAdhi Iman Sulaiman The purpose of this study is to analyze the effects of the application of e-government, e-billing and e-SPT on taxpayer compliance. This type of research is quantitative research. The variables in this study consist of one dependent variable and three independent variables. The dependent variable is taxpayer compliance, while the independent variables are application of e-government, application of e-billing, and application of e-filing (e-SPT). The population in this study is Indonesian taxpayer. The sample in this research was 430 respondents who filled out the Likert Scale questionnaire. The sampling technique in this study was incidental sampling, with research instruments using online questionnaires distributed via social media. The data analysis technique in this study used a structural equation model (SEM) with SmartPLS 3.0 software. The results of this study indicate that the application of e-government had a positive and significant effect on taxpayer compliance, the application of e-billing had a positive and significant effect on taxpayer compliance, and the application of e-SPT had a positive and significant effect on taxpayer compliance.http://www.growingscience.com/ijds/Vol7/ijdns_2022_156.pdf |
| spellingShingle | Ali Rokhman Waluyo Handoko Tobirin Tobirin Andi Antono Denok Kurniasih Adhi Iman Sulaiman The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia International Journal of Data and Network Science |
| title | The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia |
| title_full | The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia |
| title_fullStr | The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia |
| title_full_unstemmed | The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia |
| title_short | The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia |
| title_sort | effects of e government e billing and e filing on taxpayer compliance a case of taxpayers in indonesia |
| url | http://www.growingscience.com/ijds/Vol7/ijdns_2022_156.pdf |
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