Services E-Filing and E-Billing to Increase Tax Compliance and Acceptance

Bandiyono, Agus; Husna, Mitsalina Choirun

doi:10.31933/dijemss.v1i2.82

Cited by 4 publications

(4 citation statements)

References 1 publication

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“…By using the e-Filing system, taxpayers can prepare, report, and pay their tax online (Hussein et al, 2011). Thus, the risk of late submission of SPT can be minimized if WPs report their SPT via e-Filing (Bandiyono & Husna, 2019). The adoption of e-Filing systems may seem to benefit taxpayers in many ways and also offer potential benefits to improve administrative commitments toward efficiency and quality of service delivery; however, citizens' understanding and acceptance of the electronic system is still minimal (Islam, 2012).…”

Section: E-filingmentioning

confidence: 99%

Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

Tahar¹,

Riyadh²,

Sofyani³

et al. 2020

JAFEB

140

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This study aimed to analyze evidence of the effect of perceived ease-of-use, perceived usefulness, and perceived security on the citizen's intention to use e-Filing with information technology readiness as an intervening variable. This study used primary data collected from Civil Servants Taxpayers, Indonesian National Armed Forces, and State Police of the Republic of Indonesia in Semarang City. One hundred fifty questionnaires were distributed, and 126 were processed and analyzed. The multiple linear regression and path analysis were employed to test the hypotheses. The results indicated that perceived ease-of-use and perceived security had a positive effect on the use of e-Filing, while perceived usefulness has no effect on the use of e-Filing. In addition, readiness of information technology did not mediate the relationships among the perceived ease-of-use, perceived usefulness, and perceived security on the use of e-Filing. This study implies that Directorate General of Taxes, as a provider of e-Filing services, may improve the quality of e-Filing, especially in terms of ease and security. It is because, based on the results of this study, both aspects have been empirically proven to be able to increase intention to use e-Filing in reporting the annual notification letter.

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Section: E-filingmentioning

confidence: 99%

Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

Tahar¹,

Riyadh²,

Sofyani³

et al. 2020

JAFEB

140

View full text Add to dashboard Cite

show abstract

“…Overall, these studies demonstrate the continuous evolution and innovation in smart shopping cart systems, driven by advancements in RFID, sensor technology, wireless communication, and database integration, [6] with a common goal of optimizing the shopping experience and improving billing efficiency in retail environments.…”

Section: Literature Reviewmentioning

confidence: 91%

Mart Billing System

D. A.

2024

IJSREM

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The Mart Billing System for Mega Project is a comprehensive software solution designed to streamline and automate the billing process for large-scale mart operations. In the contemporary retail landscape, efficient billing systems are indispensable for managing transactions, inventory, and customer interactions seamlessly. This project addresses the complexities of managing billing operations in mega marts by integrating advanced features and technologies. Key features of the Mart Billing System include a user-friendly interface for both cashiers and customers, robust inventory management capabilities, real-time transaction processing, and secure payment options. The system is designed to handle high volumes of transactions efficiently, ensuring minimal wait times for customers during peak hours. Moreover, the Mart Billing System incorporates advanced reporting and analytics tools, enabling mart managers to gain valuable insights into sales trends, inventory turnover rates, and customer preferences. These insights empower decision-makers to optimize pricing strategies, stock levels, and promotional campaigns for enhanced profitability and customer satisfaction.

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“…The e-Filing system allows taxpayers to plan, examine, and pay their taxes online. As a result, if the taxpayer files the SPT electronically, the risk of late submission is reduced (Hussein, 2011) (Bandiyono, 2020). According to Islam et al (2012), the implementation of an e-Filing system positively affects taxpayers in a variety of ways.…”

Section: Literature Reviewmentioning

confidence: 99%

An Empirical Research on The Success of E-filing Tax Online Reporting During COVID-19 Pandemic in Indonesia

Pranoto,

David,

Prawati

2023

E3S Web Conf.

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This research aims to determine how the e-filing performance by taxpayers to complete their tax obligation by themselves which is more widely used during COVID-19 Pandemic with the TAM method. This research was conducted using a quantitative method use questionnaire that distributes to the taxpayers that used e-filing which will be managed using integrated TAM theory e-filing and processed using SEM- PLS with purposive sampling technique. The sample data obtained through the online questionnaires were 164 taxpayers. The result shows an interesting result where perceived usefulness and perceived ease of use have no remarkable relationship with behavioural interest due the obligatory used of e-filing in Indonesia. This research indicated that behavioural interest influences actual use because taxpayers continue to use e- filing as a tool in reporting their taxes. This research also shows that the quality of the system and service have no remarkable effect on other indicators. These results show that during the COVID-19 pandemic, the e-Filing Reporting can be considered successful where the e-filing is a handy application with updated system quality, an assurance security system that protects personal data and a good service quality that results in the taxpayers satisfied with the application.

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Services E-Filing and E-Billing to Increase Tax Compliance and Acceptance

Cited by 4 publications

References 1 publication

Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness

Mart Billing System

An Empirical Research on The Success of E-filing Tax Online Reporting During COVID-19 Pandemic in Indonesia

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