Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model

Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model

This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questio...

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Bibliographic Details
Main Authors: Nyoman Yudha Astriayu Widyari, Dodik Ariyanto, Herkulanus Bambang Suprasto, I Dewa Gede Dharma Suputra
Format: Article
Language:English
Published: Universitas Syiah Kuala 2021-09-01
Series:Jurnal Dinamika Akuntansi dan Bisnis
Subjects:
tax compliance
e-filing
delone & mclean is success model, msme
Online Access:http://jurnal.unsyiah.ac.id/JDAB/article/view/21746

Internet

http://jurnal.unsyiah.ac.id/JDAB/article/view/21746

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