International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


Downloads: 129 | Views: 176

Research Paper | Accounting | Indonesia | Volume 8 Issue 3, March 2019


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


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