Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/34145
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dc.contributor.authorAliffiani, Tiwi-
dc.contributor.authorSyamsurijal-
dc.contributor.authorFuadah, Luk Luk-
dc.date.accessioned2018-09-28T07:15:27Z-
dc.date.available2018-09-28T07:15:27Z-
dc.date.issued2018-09-
dc.identifier.citationAliffiani, T., Syamsurijal, & Fuadah, L. L. (2018). Taxpayers’ perception of e-filing system in increasing behavior of annual reporting of tax return (Indonesian evidence). Journal of Accounting, Finance and Auditing Studies, 4(4), 58-83.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/34145-
dc.description.abstractThe number of e-filing users, especially individual taxpayers has steadily been increasing, but this system has not been implemented by all registered taxpayers. This aims of this study are to examine the effect of attitude towards behavior, subjective norms and perceived behavior control on intent to use e-filing by using the Theory of Planned Behavior. Furthermore, the effect of the intent to use e-filing on the behavior of individual taxpayer in reporting Annual Tax Return was included in the analysis. This research was conducted on 243 respondents who validly filled out the questionnaires within the period of May-June 2018 at Primary Tax Office of Palembang Ilir Barat area. The collected data were analyzed by using Partial Least Square. The findings of the study reveal that the attitude towards behavior, subjective norms, and perceived behavior control have a positive and significant effect on the individual taxpayer’s intent to use the e-filing system. In addition, the intent to use e-filing system has a positive and significant effect on the behavior of the individual taxpayers in reporting the annual tax return.en_GB
dc.language.isoenen_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectTax returns -- Data processingen_GB
dc.subjectTax returns -- Indonesiaen_GB
dc.subjectElectronic filing of tax returns -- Indonesiaen_GB
dc.subjectLeast squaresen_GB
dc.titleTaxpayers’ perception of e-filing system in increasing behavior of annual reporting of tax return (Indonesian evidence)en_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.32602/jafas.2018.005-
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 4
Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 4

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