The Influence of Gender and Education Level on Taxpayer Compliance  (Case Study on Personal Taxpayer at East Tangerang KPP Pratama)

Purba, Hasian; Sarpingah, Siti

doi:10.22158/ijafs.v3n1p32

Cited by 6 publications

(7 citation statements)

References 5 publications

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“…The results of this research are in line with Purba et al (2020), Arimurti et al (2021) and Pratama et al (2020). This research indicates that Internet Understanding moderates the relationship between E-filing Implementation and Taxpayer Compliance.…”

Section: The Effect Of Implementing E-filing On Taxpayer Compliance W...supporting

confidence: 81%

Taxpayer Compliance Through Internet Understanding as a Moderating Variable: Implementation of E-Filing, E-Billing and E-Registration Administration Systems

Rahma,

Fitri,

Putra

et al. 2024

jbe

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The level of taxpayer compliance that is still not optimal can be seen from the recent few years ofalow state tax revenues. The purpose of this study was to determine the effect ofaimplementing e-filing, e-billing andae- registration administrative systems on individua taxpayer compliance with internet understanding as a moderating variable. The research data were obtained from questionnaires (primary data) which were distributed to individual taxpayers at the Padang Satu Pratama Tax Service Office. Sampling using simple random sampling technique as many as 100 respondents. The data is processed using SPSS 23. The results of this study state that the application ofaE-filing, E-billing and the E-registration Administration System have an effect on Taxpayer Compliance. Understanding the Internet is able to moderate the effect ofaimplementing E-filing, E-billing and the E-registration Administration System on Taxpayer Compliance.

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Section: The Effect Of Implementing E-filing On Taxpayer Compliance W...supporting

confidence: 81%

Taxpayer Compliance Through Internet Understanding as a Moderating Variable: Implementation of E-Filing, E-Billing and E-Registration Administration Systems

Rahma,

Fitri,

Putra

et al. 2024

jbe

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show abstract

“…Purba et al [48] assessed the effect of installing efiling systems on personal tax compliance, using internet knowledge as a moderator (case study on personal taxpayers at Kpp Pratama Jakarta Kramatjati). Primary data obtained from respondents' answers to the given questionnaire and descriptive statistics are used in the data analysis.…”

Section: Sugianto Et Al'smentioning

confidence: 99%

E-Tax Registration and Tax Payers’ Compliance in Lagos State, Nigeria

B. O.,

O. E.,

O. O.

2024

Asian J. Econ. Busin. Acc.

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Traditional tax registration processes involve tedious paperwork, lengthy wait times, and in- person visits to tax offices, causing a variety of difficulties for taxpayers and issues with compliance. This study investigated the effect of e-tax registration on taxpayers’ compliance in Lagos state, Nigeria. From a target population of 4,708 of staff of FIRS Lagos State office, who are responsible for the registration of taxpayers, a total of 354 respondents were purposively selected. The Krejcie and Morgan formula was used to determine sample size to represent the study's emphasis. Data were collected via primary sources by administering a structured questionnaire to a specific group of responders. The data were analysed using descriptive statistical methods and Structural Equation Modelling (SEM). The study revealed that knowledge about e-tax registration, the monetary cost of e-tax registration, and the perceived quality of the e-tax registration system, all of which are used as proxies for e-tax registration, positively and significantly affect compliance by taxpayers in Lagos state. The study's conclusion is that knowledge of e-tax registration monetary cost of on line tax registration system also perceived quality of online registration system for tax purpose are mechanisms that is effective to spur tax compliance among taxpayers in Lagos state. As a result, it is suggested that the government continue to provide a well-designed and user-friendly e-tax registration system in order to improve tax compliance among taxpayers in Lagos state, Nigeria, and thereby enhance tax income.

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“…James ve Alley (2002)'ye göre ise; vergi uyumu; herhangi bir cebir unsuru kullanılmadan vergi mükelleflerinin vergi yasasının hem lafzına hem de ruhuna uygun hareket etme konusundaki duyarlılıklarıdır (James & Alley, 2002: 29). Yapılan bazı çalışmalarda bir edevlet uygulaması olan e-beyanname ve elektronik fatura uygulamasının vergi uyumunu olumlu yönde etkilediği bulunmuştur (Suharyono, 2018;Muturi & Kiarie, 2015;Purba et al, 2020). Benk vd.…”

Section: Teorik çErçeve Ve Literatür İncelemesiunclassified

Tek Pencere Sistemi Kullanımının Gümrük Müşavirlerinin Vergi Uyumuna Etkisi: YEM Modeli ile Analizi

Selen

ZYİLDİRİM@ULUDAG.EDU.TR

2022

International Journal of Public Finance

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Çalışmada Türkiye’de gümrük müşavirlerinin, bir e-devlet uygulaması olan, Tek Pencere Sistemini (TPS) kullanım niyetini belirleyen faktörlerin ve ayrıca TPS’nin kullanım niyetinin vergi uyumu üzerindeki etkisinin belirlenmesi amaçlanmıştır. Araştırmanın ana evreni Türkiye’deki gümrük müşavirleri olarak belirlenmiş ve örnek kitle İstanbul, Ankara, Bursa ve İzmir ve Kocaeli Gümrük Müşavirleri Derneklerine üye gümrük müşavirleri arasından gönüllülük esasına göre seçilmiştir. Belirlenen örnek kitleden doğrudan veri toplama yöntemiyle derlenen veriler faktör analizine ve ardından yapısal eşitlik analizine tabi tutulmuştur. Analizler sonucunda TPS kullanım niyetinin 4 faktörden etkilendiği ve kulanım niyetinin vergi uyumunu belirlediği görülmüştür. Hizmet kalitesinin TPS’nin kullanım niyetini en güçlü ve pozitif yönlü etkileyen değişken olduğu, buna karşın yarar algısının kullanım niyeti üzerindeki etkisinin zayıf ve anlamsız olduğu belirlenmiştir.

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The Influence of Gender and Education Level on Taxpayer Compliance (Case Study on Personal Taxpayer at East Tangerang KPP Pratama)

Cited by 6 publications

References 5 publications

Taxpayer Compliance Through Internet Understanding as a Moderating Variable: Implementation of E-Filing, E-Billing and E-Registration Administration Systems

Taxpayer Compliance Through Internet Understanding as a Moderating Variable: Implementation of E-Filing, E-Billing and E-Registration Administration Systems

E-Tax Registration and Tax Payers’ Compliance in Lagos State, Nigeria

Tek Pencere Sistemi Kullanımının Gümrük Müşavirlerinin Vergi Uyumuna Etkisi: YEM Modeli ile Analizi

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