electronic filing
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2022 ◽  
pp. 226-242
Author(s):  
Nkholedzeni Sidney Netshakhuma

This chapter assess the level of South African university implementation of The Electronic Communications and Transactions Act 25 of 2002 (ECTA) provision 27. The literature review from other countries was used as form analysis level of adoption of electronic filing. The research found that South African universities adopted information communication technologies; however, most students and academics were unfamiliar with ECTA provision 27 on filing in an electronic environment. Non-compliance with the ECTA is instrumental towards the lack of providing online teaching and learning. The researcher recommends universities to develop an ECTA implementation plan to improve filing on electronic records filing.


2021 ◽  
Vol 14 (2) ◽  
pp. 247-255
Author(s):  
Eka Satria Wibawa ◽  
Eko Siswanto

Kelurahan is one of the government agencies which is the spearhead in administrative services to the wider community, the Kaliwungu subdistrict is an administrative part of the Kaliwungu sub-district, Semarang Regency which is located at Jl. Raya Ampel –Simo KM 8, in the service and processing of population administration data in the Kaliwungu village, they still use the conventional method, namely the data is still stored separately in books, this of course has weaknesses such as when looking for data records, difficulties in making reports population that cannot be obtained immediately and the process of data collection and storage of population archive data that is still stored and recorded manually. This research was conducted using the Research & Development Method through the system design stages which were validated by experts and product prototypes that were field tested by involving users. Making a prototype of an electronic filing system (e-filing) system application using the ALFRED method approach to analyze the system, the software used using Microsoft Visual Basic 6.0 as a design medium and as a programming language, and a SQL Server database as a storage medium. The final result of this research is a product prototype of a filing system using an electronic filing system (e-filing) which has been declared to be functioning properly so that it can produce useful information for the archiving process up to the stage of making reports, which can be done quickly and accurately in accordance with established procedures. already exist, making it easier to re-access archives and provide public services with accurate and integrated information 


2021 ◽  
Vol 5 (1) ◽  
pp. 111-120
Author(s):  
Peter Rakovský

This paper focuses on Value Added Tax (VAT), due to the importance of indirect taxes as one of the most vital tax revenue generators in the EU. VAT is more stable and contributes more to the tax mix than direct taxes. However, the VAT gap is still a serious problem for the national governments, as it reduces the overall tax revenue. Tax authorities are looking for more opportunities to reduce the information asymmetries between them and the taxation subjects. Due to that, collection and analysis of big data seems to be an excellent opportunity to do so in the Slovak Republic as well. One of the biggest sources of big data in VAT in Europe and the world is formed by the so-called “real-time reporting” and electronic filing, since electronic filing is mandatory in the majority of EU countries nowadays. However, policy makers should bear in mind that the mere collection of data is not enough (Bal, 2014). The main subject of this paper is to find, analyse and take into account the most important measures of VAT in the context of digitalisation. In addition, this paper focuses on new trends and challenges for VAT in the Slovak Republic, which may follow the trends within the world.


2021 ◽  
Vol 6 (1) ◽  
pp. 133-141
Author(s):  
Sariartha Sianipar ◽  
Amlys Syahputra Silalahi ◽  
Tetty Yuliaty ◽  
Doli Muhammad Ja'far Dalimunthe ◽  
Yan Batara Putra Siringoringo

The archiving process uses a certain system in the preparation, maintenance of records so that they can be recovered quickly and precisely and easily for destruction of archives based on certain criteria. The archive itself has enormous benefits for educational organizations, because the archive is information on activities carried out by schools. Archives in schools need to be well managed, so that archives can be used effectively and efficiently and have good accessibility. The arrangement of archives usually has several problems including, documents cannot be recovered because they are lost, the number of documents is always increasing every day, the storage area for documents is too small compared to the number of documents, so the space is insufficient, not to mention the lack of staff capacity, and the system. The storage is not in accordance with the principles of archiving. For this reason, this service is aimed at providing knowledge and skills in arranging archives in accordance with RI archiving principles, namely using an alphanumeric archive storage system, through training followed by practice and evaluation. Adequate archive facilities and infrastructure are needed in schools for this training. After the dedication was carried out, teachers and administrative staff experienced an increase in knowledge and skills in compiling personal archives and schools got the facilities and infrastructure that supported archiving. Furthermore, an evaluation of the application of archiving in schools is carried out in order to determine its effectiveness in school management.


2020 ◽  
Vol 7 (2) ◽  
pp. 145-149
Author(s):  
Sri Haryaningsih ◽  
Antonia Sasap Abao

This study aims to determine what factors shape taxpayer attitudes in realizing the Electronic Filing (E-Filing) program. The characteristics of taxpayers that are reflected by cultural, social and economic conditions will dominate the behavior of taxpayers which is reflected in their level of awareness in paying taxes. The Compliance Attitude in implementing the Electronic Filing (E-Filing) program is certainly not formed by itself, but is formed by a process, in forming compliance, it must be preceded by the awareness of the taxpayer. There are several factors that influence people's attitudes in paying taxes are still low, namely: a. cultural and historical causes; b. lack of information from the government to the people c. Individual atmosphere (unable to operate the internet, lazy, no direct reward. Tax awareness is the willingness to fulfill its obligations, including being willing to contribute funds to the implementation of government functions by paying tax obligations. This obligation is carried out without any element of coercion from any party. those who have high awareness will carry out their tax obligations in accordance with the applicable tax regulations. That way the Self Assessment System can be implemented properly. In other words, the higher the level of taxpayer awareness, the higher the level of taxpayer compliance in paying. in the optimization of taxpayers to switch to using e-filing by enhancing the image of Good Governance which can lead to mutual trust between the government and the taxpayer community, so that tax payment activities will become a necessity and a willingness, not a obligation. Thus a pattern of relations between the state and society is created in fulfilling rights and obligations that are based on mutual trust. For the sake of realizing the Digital Economy in Indonesia


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