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Research Paper | Accounting | Indonesia | Volume 8 Issue 3, March 2019 | Rating: 6.8 / 10
Analysis the Effectiveness of Tax Reporting Using E-System Administration and its Impact on Tax Revenue (Case Study in the Tax Service Office Jakarta)
Devi Nur Anggraeni
Abstract: This research is to know the influence of taxpayer perceptions on the effectiveness of tax reporting using e-system and its impact on tax revenue. The object of this research is personal taxpayer registered in KPP Cengkareng West Jakarta in 2018. This research was conducted on 100 respondents by using quantitative methode. Therefore, the data analysis used is partial least square PLS model using SmartPLS version 3.0. The results of this research shows that the perception of ease variables and perception of taxpayer satisfaction influence the effectiveness of tax reporting using e-system, the perception of taxpayer benefits does not affect the effectiveness of tax reporting using e-system. Variable effectiveness of tax reporting using e-system influence on tax revenue.
Keywords: Taxpayer Perceptions, Effectiveness Of Tax Reporting, E-System Tax, Tax Revenue
Edition: Volume 8 Issue 3, March 2019,
Pages: 667 - 672