Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia

Research Article

The Effect Of Implementation Of E-Filing Systems On Personal Tax Compliance

Download460 downloads
  • @INPROCEEDINGS{10.4108/eai.5-8-2020.2301125,
        author={Aryo  Prakoso and Galih  Wicaksono and Yeni  Puspita and Nurcahyaning Dwi Kusumaningrum},
        title={ The Effect Of Implementation Of E-Filing Systems On Personal Tax Compliance},
        proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020,  5 - 6 August 2020, Purwokerto, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2020},
        month={10},
        keywords={awareness knowledge taxpayer compliance},
        doi={10.4108/eai.5-8-2020.2301125}
    }
    
  • Aryo Prakoso
    Galih Wicaksono
    Yeni Puspita
    Nurcahyaning Dwi Kusumaningrum
    Year: 2020
    The Effect Of Implementation Of E-Filing Systems On Personal Tax Compliance
    ICBAE
    EAI
    DOI: 10.4108/eai.5-8-2020.2301125
Aryo Prakoso1,*, Galih Wicaksono1, Yeni Puspita1, Nurcahyaning Dwi Kusumaningrum1
  • 1: Faculty of Social Sciences and Political Sciences, University of Jember Jl. Kalimantan 37 Jember, East Java
*Contact email: aryo.fisip@unej.ac.id

Abstract

This study aims to analyze the effect of e-filling system implementation on individual taxpayer compliance and describe how the e-filling system is implemented in the former residency area of Besuki, East Java. This study uses quantitative and qualitative data analysis methods by using simple linear regression analysis and using an interpretive approach to explore qualitative information using the e-filling system. This study's results are the implementation of the e-filling system has a significant effect on the compliance of individual taxpayers in the former residency area of Besuki, East Java. The most important from the interpretive result, For the first user, they have basic knowledge of taxation constraints in calculating their obligations, so they are reluctant to continue to know tax reporting through e-filing.