WHAT ARE THE MOTIVATION OF TAXPAYERS IN USING E-FILING INFORMATION SYSTEM?

WHAT ARE THE MOTIVATION OF TAXPAYERS IN USING E-FILING INFORMATION SYSTEM?

Abstract: What are the Motivation of Taxpayers in Using E-Filing Information System? This study aims to identify the perceptions of taxpayers using e-filing in reporting their annual tax returns. The method used is the Structural Equation Modeling (SEM) analysis on 100 personal taxpayers registered...

Full description

Bibliographic Details
Main Authors: Yefni, Sri Murniati, Meliza Putriyanti Zifi, Heri Ribut Yuliantoro
Format: Article
Language:English
Published: University of Brawijaya 2018-12-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
usefulness
convenience
satisfaction
annual tax return
Online Access:https://jamal.ub.ac.id/index.php/jamal/article/view/1033/pdf
id doaj-9c78d7149c9f4c008a80a7af7d81106c
record_format Article
spelling doaj-9c78d7149c9f4c008a80a7af7d81106c2020-11-24T21:13:33ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792018-12-0193510525http://dx.doi.org/10.18202/jamal.2018.04.9030WHAT ARE THE MOTIVATION OF TAXPAYERS IN USING E-FILING INFORMATION SYSTEM?Yefni0Sri Murniati1Meliza Putriyanti Zifi2Heri Ribut Yuliantoro3Politeknik Caltex RiauPoliteknik Caltex RiauPoliteknik Caltex RiauPoliteknik Caltex RiauAbstract: What are the Motivation of Taxpayers in Using E-Filing Information System? This study aims to identify the perceptions of taxpayers using e-filing in reporting their annual tax returns. The method used is the Structural Equation Modeling (SEM) analysis on 100 personal taxpayers registered in the 2017 period at the Pekanbaru Tax Office. The results of this study indicate that taxpayers intend to use e-filing if the system designed provides them with a number of comforts. Therefore, the Directorate General of Taxes must aggressively promote e-filing to taxpayers.https://jamal.ub.ac.id/index.php/jamal/article/view/1033/pdfusefulnessconveniencesatisfactionannual tax return
collection DOAJ
language English
format Article
sources DOAJ
author Yefni
Sri Murniati
Meliza Putriyanti Zifi
Heri Ribut Yuliantoro
spellingShingle Yefni
Sri Murniati
Meliza Putriyanti Zifi
Heri Ribut Yuliantoro
WHAT ARE THE MOTIVATION OF TAXPAYERS IN USING E-FILING INFORMATION SYSTEM?
Jurnal Akuntansi Multiparadigma
usefulness
convenience
satisfaction
annual tax return
author_facet Yefni
Sri Murniati
Meliza Putriyanti Zifi
Heri Ribut Yuliantoro
author_sort Yefni
title WHAT ARE THE MOTIVATION OF TAXPAYERS IN USING E-FILING INFORMATION SYSTEM?
title_short WHAT ARE THE MOTIVATION OF TAXPAYERS IN USING E-FILING INFORMATION SYSTEM?
title_full WHAT ARE THE MOTIVATION OF TAXPAYERS IN USING E-FILING INFORMATION SYSTEM?
title_fullStr WHAT ARE THE MOTIVATION OF TAXPAYERS IN USING E-FILING INFORMATION SYSTEM?
title_full_unstemmed WHAT ARE THE MOTIVATION OF TAXPAYERS IN USING E-FILING INFORMATION SYSTEM?
title_sort what are the motivation of taxpayers in using e-filing information system?
publisher University of Brawijaya
series Jurnal Akuntansi Multiparadigma
issn 2086-7603
2089-5879
publishDate 2018-12-01
description Abstract: What are the Motivation of Taxpayers in Using E-Filing Information System? This study aims to identify the perceptions of taxpayers using e-filing in reporting their annual tax returns. The method used is the Structural Equation Modeling (SEM) analysis on 100 personal taxpayers registered in the 2017 period at the Pekanbaru Tax Office. The results of this study indicate that taxpayers intend to use e-filing if the system designed provides them with a number of comforts. Therefore, the Directorate General of Taxes must aggressively promote e-filing to taxpayers.
topic usefulness
convenience
satisfaction
annual tax return
url https://jamal.ub.ac.id/index.php/jamal/article/view/1033/pdf
work_keys_str_mv AT yefni whatarethemotivationoftaxpayersinusingefilinginformationsystem
AT srimurniati whatarethemotivationoftaxpayersinusingefilinginformationsystem
AT melizaputriyantizifi whatarethemotivationoftaxpayersinusingefilinginformationsystem
AT heriributyuliantoro whatarethemotivationoftaxpayersinusingefilinginformationsystem
_version_ 1716748840179073024

Similar Items