IMPLEMENTATION OF E-FILING INFORMATION SYSTEM AS A PUBLIC POLICY FORM IN INCREASING TAXPAYER COMPLIANCE

dc.contributor.authorPurnamasari, Dyah
dc.contributor.authorTahir, Rusdin
dc.contributor.authorSudaryo, Yoyo
dc.date.accessioned2021-02-07T08:15:06Z
dc.date.available2021-02-07T08:15:06Z
dc.date.issued2020
dc.description.abstractTaxation has become the main source of state revenue to implement National Development as an ongoing and continuous activity, to improve people's welfare both materially and spiritually. This research objective reveals the e-filing Information System Implementation Strategy in optimizing Taxpayer Compliance. The research method using a model obtained from the phenomena in the field formed is based on partial theories between models, so that from some of the supporting theories a model is obtained. The approach used is hermeneutical phenomenology. Research subjects of tax and taxpayers, objects of research strategies for implementing e-filing information systems, and taxpayer compliance. This research was conducted in the Office of the Directorate General of Taxes in West Java from 2016-2018. The results of this study provide a conclusion: The strategy for implementing e-filing information systems has been quite good and supportive and is still relevant to the results of previous studies. However, the strategy for implementing the e-filing information system has not been able to improve the compliance of corporate and private taxpayers to the full; Taxpayer Compliance conditions in fulfilling their obligations are considered low; the strategy of implementing the e-filing information system plays a role in optimizing taxpayer compliance, on the one hand, taxpayer compliance decreases, but not as a result of unsuccessful e-filing information systems, Taxpayer compliance plays a role in maximizing state tax revenuesen_US
dc.identifier.issn0038-111X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12161
dc.language.isoenen_US
dc.publisherSolid State Technology Volume: 63 Issue: 4en_US
dc.subjectE-filing Information Systemen_US
dc.subjectPublic Policyen_US
dc.subjectTaxpayer Complianceen_US
dc.titleIMPLEMENTATION OF E-FILING INFORMATION SYSTEM AS A PUBLIC POLICY FORM IN INCREASING TAXPAYER COMPLIANCEen_US
dc.typeArticleen_US
Files
Original bundle
Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
Dyah Purnamasari - Implementation of E-Filing Information System as a Public Policy Form in Increasing Taxpayer Compliance.pdf
Size:
1.02 MB
Format:
Adobe Portable Document Format
Description:
License bundle
Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description: