Effectiveness of Confirmed Compliant Tax Reporting System - Focusing on Hospital Industry -

2016 ◽  
Vol 21 (3) ◽  
pp. 35
Author(s):  
Han－Mi Kim ◽  
Eu－Gene Choi ◽  
Tae－Sup Shim
Keyword(s):  
Reporting System ◽  
Hospital Industry ◽  
Tax Reporting

scholarly journals IPTEKS E-FILING TERHADAP WAJIB PAJAK PADA KPP PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Mutiara Deivana Rorimpandey ◽  
Robert Lambey
Keyword(s):  
Information And Communication Technology ◽  
Communication Technology ◽  
Reporting System ◽  
The Public ◽  
Filing System ◽  
Information And Communication ◽  
The Government ◽  
The Times ◽  
Tax Reporting

KPP Pratama Manado is a place provided by the government for the public or taxpayer in carrying out their obligations to report on each asset or wealth or income they have. Along with the times in the advancement of information and communication technology, KPP Pratama Manado provides convenience for taxpayer in reporting SPT (Surat Pemberitahuan Tahunan) by providing e-Filing. The e-Filing system is an online tax reporting system that has been provided by the government for taxpayer. However, the lack of knowledge of taxpayer on e-Filing system affects taxpayer still reporting annual SPTs manually. KPP Pratama Manado should further improve the grade and quality of e-Filing system so that they can be used more optimally by taxpayer.Keywords: SPT, e-Filing, taxpayer

scholarly journals Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak

2021 ◽  
Vol 31 (11) ◽  
pp. 2882
Author(s):  
Wawan Cahyo Nugroho
Keyword(s):  
Quantitative Research ◽  
Reporting System ◽  
Tax Compliance ◽  
Online Questionnaire ◽  
Tax Morale ◽  
Technical Data ◽  
Public Facilities ◽  
Data Analyst ◽  
Tax Reporting ◽  
Positive Effect

This study aims to obtain empirical evidence regarding the effect of tax morale, tax sanctions and the application of e-filling on tax compliance. This research is quantitative research. Data collection techniques in the study used an online questionnaire with a sample of 65 respondents. Technical data analyst using multiple linear regression. The results showed that tax morale and the application of e-filling had a positive effect on tax compliance. This shows that taxpayers who work in Surabaya have a spirit that comes from within themselves and have a high awareness that the taxes they deposit to the state treasury are mandatory contributions which will later be used for the construction of public facilities. The tax reporting system with e-filling will make it easier and provide convenience for taxpayers to report their taxes faster. Meanwhile, tax sanctions have no effect on tax compliance. This shows that taxpayers still think that the implementation of tax sanctions is less strict and the lack of socialization of regulations and taxpayers do not understand the risks if taxpayers do not report their taxes. Keywords : Morale; Sanctions; E-Filling; Tax Compliance.

scholarly journals Comparison of Deferred Tax Materiality Reporting in Accordance with Continental and Anglo‑Saxon Reporting System

2017 ◽  
Vol 65 (6) ◽  
pp. 1917-1924 ◽  
Author(s):  
Petr Habanec ◽  
Hana Bohušová
Keyword(s):  
Time Series ◽  
Financial Reporting ◽  
Chemical Industry ◽  
Income Tax ◽  
Reporting System ◽  
Anglo Saxon ◽  
Reporting Systems ◽  
Deferred Tax ◽  
Tax Reporting ◽  
The Impact

The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo‑Saxon reporting systems are compared. The materiality of the deferred tax item is used as a means for evaluation of the impact of deferred tax reporting. The category of deferred income tax is assessed on a sample of companies operating in the chemical industry (NACE 20.1) and reporting in accordance with the Czech accounting legislation (representative of continental reporting system) in the time series from 2005 to 2015. The results are compared with the results of author’s previous study concerning the reporting of deferred tax according to IFRS (representative of Anglo‑Saxon reporting system).

scholarly journals User Satisfaction as a Mediating Variable between Information Quality and the Conative Use of Annual Tax Reporting E-Filing System

2020 ◽  
Vol 7 (8) ◽  
pp. 562
Author(s):  
Rossalina Christanti
Keyword(s):  
Information Technology ◽  
User Satisfaction ◽  
Information Quality ◽  
Reporting System ◽  
Least Square ◽  
Ordinary Least Square ◽  
Global Pandemic ◽  
Ordinary Least Square Regression ◽  
Technology And Communication ◽  
Tax Reporting

The usage of information technology and communication in tax reporting system in Indonesia has increased, especially when we are all facing the global pandemic issue. This study aims to examine the effect of user satisfaction as a mediating variable on causal relationship between information quality and  conative use of information technology. Drawing upon sample of 147 tax staff as a representative of corporate taxpayer, Sobel Test and Ordinary Least Square regression were used to test the hypotheses. This study suggests that user satisfaction acted as a mediating variable between information quality and conative use of e-filing tax reporting system. 

scholarly journals Effect of taxation modernization on tax compliance

2019 ◽  
Vol 6 (4) ◽  
pp. 207-213
Author(s):  
I Nyoman Wirya Sentanu ◽  
Ketut Budiartha
Keyword(s):  
Reporting System ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Ease Of Use ◽  
Survey Method ◽  
Analysis Technique ◽  
Tax Reporting ◽  
Administrative Penalty ◽  
Positive Effect

This study aims to examine the effect of using e-filing, the use of e-billing and administrative fines on individual taxpayer compliance in Badung Regency. Non-compliance with taxpayers can lead to reduced tax potential that can be netted. The transition to a technology-based tax reporting system is expected to help improve tax compliance. The method of data collection in this study is a survey method with questionnaire techniques. The population in this study was 126,477 taxpayers and the sample in this study were 100 taxpayers registered at North Badung KPP and South Badung KPP. The variable use of e-filing is measured by perceptions of usability and perceptions of ease of use. Variables for using e-billing are measured by perceptions of usability and ease of use. Administrative penalty variables are measured by four indicators, namely the function of tax sanctions, sanctions for tax violations, sanctions according to the level of violations and the application of sanctions according to regulations. The analysis technique used is multiple linear regression analysis. The results of the study show that e-filing has a positive effect on taxpayer compliance, e-billing has a positive effect on taxpayer compliance and administrative fines have a positive effect on taxpayer compliance.

Syndromic Tracking and Reporting System Overview and Example

2004 ◽  
Author(s):  
Jylmarie Kintz ◽  
Eliot Gregos ◽  
David Atrubin ◽  
Jeff Sanchez
Keyword(s):  
Reporting System
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