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EBSJ - Economics and Business Solutions Journal - Vol. 1 Issue. 2 (2017)

The Effect of Public Interest Reporting Obligations on Taxation with E-Filling System

Asih Niati, Ratna Tunjungsari,



Abstract

<p class="Abstract">One of the economic policy packages issued to stimulate the economy in this country is tax, which is one of resource that is needed to finance the state s economy. In 2015, the amount of revenue from personal income taxpayer was very low and still depended on the corporate income taxpayer. As a result, this dependence will affect the nation s economic fluctuation. Therefore, the government in 2016 will focus on personal income taxpayers. The fact found in the field is that people have not using the E-Filling. The population in this study was people in the Tegalsari Sub-District of Candisari District, Semarang who have aTINand the number of sample is 82 respondents.</p><p class="Abstract">The results showed that based on simultaneous test, it is found that the perceived usefulness, taxpayer s compliance, Quality of Information and Technology, Quality of Service variables simultaneously affect the taxpayer s interest in using the E-Filling. Based on the partial test, it is noted that the perceived usefulness and Information Technology Quality variables do not significantly affect taxpayer readability in using E Filling to report their tax obligations while Taxpayer s compliance and quality of service variables significantly influence the taxpayer's interest in using the E -Filling to report their tax obligations.</p>







Publisher :

Universitas Semarang

DOI :


Sitasi :

0

PISSN :

2580-6084

EISSN :

2580-8079

Date.Create Crossref:

30-May-2024

Date.Issue :

01-Oct-2017

Date.Publish :

01-Oct-2017

Date.PublishOnline :

01-Oct-2017



PDF File :

Resource :

Open

License :