The Effect of Attributes of Innovation on Adoption of E-Filing with Taxpayers’ Trust as Moderating Variable

The Effect of Attributes of Innovation on Adoption of E-Filing with Taxpayers’ Trust as Moderating Variable

The adoption of e-filing is an integral component of digitalization in public administration. In Indonesia, the Directorate General of Taxes (DGT) has made various efforts to increase tax revenue from taxpayers by using technology and communication in the filing system. One such step is to implement...

Full description

Bibliographic Details
Main Authors: Enda Noviyanti Simorangkir, A Fakhrorazi
Format: Article
Language:deu
Published: Institute of Accounting and Finance 2023-09-01
Series:Облік і фінанси
Subjects:
relative advantage
compatibility
complexity
adoption of e-filing
taxpayers’ trust
tax reporting
Online Access:http://www.afj.org.ua/pdf/1016-vpliv-atributiv-innovacii-na-vprovadzhennya-elektronnoi-zvitnosti-z-rozglyadom-doviri-platnikiv-podatkiv-yak-moderuyuchoi-zminnoi.pdf

Internet

http://www.afj.org.ua/pdf/1016-vpliv-atributiv-innovacii-na-vprovadzhennya-elektronnoi-zvitnosti-z-rozglyadom-doviri-platnikiv-podatkiv-yak-moderuyuchoi-zminnoi.pdf

Similar Items