The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia

Abstract

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.

Optimizing E-Invoicing Rollout: Adaptive E-Invoicing Rollout (AER) Framework for Navigating Malaysia's Digital Transformation

“…Focuses on the role of regulations and legal frameworks in facilitating or hindering e-invoicing Underscores Ccompliance as a vital predictor in the model. [3], [11], [13], [19]…”

“…The novelty element of this study is encapsulated in its comparative analysis approach, juxtaposing the Malaysian e-Invoicing rollout with global best practices [7], [8] and its predictive nature, which seeks to forecast the long-term implications of e-Invoicing on the digital transformation of the Malaysian economy [9], [10]. By examining the intersection of digital payments, data regulations, and e-Invoicing [5], [11], along with the critical factors for cloud-based e-invoice service adoption [12] and the effects of e-government measures on 2. taxpayer compliance [13], this research will carve out a novel paradigm in the digital economic literature, specifically tailored to the Malaysian context. The proposed research is poised to offer a robust, scalable, and adaptive framework for e-Invoicing implementation in Malaysia, contributing significantly to the literature and providing practical implications for stakeholders across the board.…”

Stakeholder Communication and Its Impact on Participatory Development Planning in Rural Areas

“…Socialization and development implementation program are characteristics of good governance with transparency and accountability through participatory dialogue forums and digital information media. So that development belongs to and is a shared responsibility between government, private and civil society stakeholders times [45][46][47][48][49].…”

Factors Affecting The Usage of E-filing for Individual Taxpayers

“…The Perception of Usability is a measure where technology is believed to benefit everyone who uses it (Beldad & Hegner, 2017;Roy et al, 2018;Talwar et al, 2020). Since e-filling is categorized as technology, then the perception of usability affects the use of e-filling (Rokhman et al, 2023).…”