ABSTRACT: This research was conducted to find empirical evidence regarding the effect of e-registration, efiling, and e-billing on taxpayer compliance, with taxpayer satisfaction as an intervening variable. In this study,
primary data was used, which was distributed to 120 Central Jakarta taxpayer respondents. The sampling
technique used in this study is purposive sampling. Testing the hypothesis using the multiple linear regression
method in SPSS 21 After analysis and conclusions, the following results were obtained: e-registration has no
effect on taxpayer compliance; e-filing has an effect on taxpayer compliance; e-billing has an effect on taxpayer
compliance; and taxpayer satisfaction has an effect on taxpayer compliance. E-Registration has no effect on
taxpayer compliance; E-Filing has an effect on taxpayer satisfaction; E-Billing has an effect on taxpayer
satisfaction; E-Registration has an indirect effect on taxpayer compliance; E-Filing has an indirect effect on
taxpayer compliance; and E-Billing has an indirect effect on taxpayer compliance.
KEYWORDS: E-Registration, E-Filing, E-Billing, Taxpayer Satisfaction, and Taxpayer Compliance
The Effect of Progressive Tax, Tax Socialization and Quality of Tax Officer S...AJHSSR Journal
ABSTRACT : Vehicle Tax is one of the potential sources of local revenue. Improving taxpayer compliance in
fulfilling their tax obligations, namely by imposing progressive taxes, conducting tax socialization and
improving the quality of tax officer services. The purpose of this study is to determine the effect of progressive
tax, tax socialization, and the quality of tax officer services on motor vehicle tax compliance. This study uses
quantitative data types. The data analysis technique used is multiple regression analysis, to test the validity of
the data in this study using validity and reliability tests, while to ensure that the regression model obtained is
the best model, the researchers tested the classical assumptions and then tested the data again with multiple
linear regression analysis. Based on the results of data processing, the results obtained from this study are
progressive tax, tax socialization and service quality of the tax officer partially positive and significant.
Keywords: Progressive tax, tax socialization, quality of tax officer services, taxpayer compliance
The Effect of Modernization of Administrative Systems, Fiscus Services, and L...AJHSSR Journal
ABSTRACT: Regional taxes are mandatory contributions to regions that are owed by individuals or entities
that are coercive in nature based on the law without receiving direct compensation and are used for regional
needs for the greatest prosperity of the people. This statement raises public participation and awareness to pay
taxes which is very necessary in order to increase state revenues from the tax sector. This study aims to analyze
the effect of system modernization, tax service services, and understanding simultaneously and partially on
vehicle tax compliance. The number of samples is 100 respondents. The data analysis technique used is
multiple linear regression analysis. The results of the study indicate that the modernization of the
administrative system, tax service services, and understanding of taxation have a significant positive effect on
motor vehicle taxpayer compliance. By looking at the results of this research, it is hoped that the government
will maximize the modernization of systems, services and understanding of taxpayers to maximize motor
vehicle taxes.
THE RELATIONSHIP BETWEEN THE IMPLEMENTATION OF THE VOLUNTARY DISCLOSURE PROGR...AJHSSR Journal
ABSTRACT:This study aims to analyze the relationship between the Voluntary Disclosure Program and the
principle of justice in taxation at KPP Pratama West Mataram, Mataram City, West Nusa Tenggara. The
research to be carried out is a form of qualitative research focusing on the relationship between the Voluntary
Disclosure Program and the principle of justice in taxation. Data collection is done through interviews,
documentation, and observation—data analysis by reducing, displaying, and presenting data. The results of his
research show that the voluntary disclosure program from the aspect of justice is to provide taxpayers with the
convenience and suitability of tax rates for disclosing their assets. In addition, the voluntary disclosure program
(PPS) has benefits and advantages for taxpayers. The first advantage is No Tax Audit: No tax assessments are
issued on tax obligations for the 2016-2020 Fiscal Year unless other data or information is found regarding
assets that have not been or are lacking disclosed in SPPH. Second, no more than 200 percent Penalty:
Taxpayers who have obtained a certificate of submission of SPPH are not subject to administrative sanctions.
Third, No Law Enforcement: Data and information originating from notification of disclosure of assets and
attachments administered by the Ministry of Finance or other parties related to implementing this Law cannot be
used as a basis for criminal investigations, investigations, and prosecutions against the Compulsory Tax.
Keywords: Tax; Taxation; Justice; Compulsory Tax
Adaption of E-Filling of Income Tax Returns in KurdistanAI Publications
The study aimed to examine factors influencing E-filling in Kurdistan region of Iraq. To measure the current study, the researchers used three factors (perception, awareness, and quality) as independent variables and E-filling as dependent variable. A quantitative technique applied in order to analyze the current study. Sample design refers to the procedure or method the researcher is willing to accept in choosing items for the sample. Research sample was selected using a procedure of random sampling and it was carried out in different banks. A total of 120 questionnaires were distributed, however 109 participants properly filled out the questionnaires. The results of the study revealed that low levels of computer literacy have a substantial impact on the compliance levels of government organizations. The research determined that in the context of security, the danger of tax noncompliance did not have a major effect on the degree of compliance among the various Iraqi government institutions in the Kurdistan area. The extension or upgrade would be sure to assist in better understanding the determining factor for electronic filing acceptability. Moreover, government agencies, government policy makers, and system designers could also profit from a management policy such as policy makers and agencies. Because of this, the theory and discussion on the subject would provide factual support for the reasons behind why this technology was difficult to adopt. The results show that awareness influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that quality influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that E-filling E-as an influential factor influences significantly and positively E-filling at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (0.693, 0.621, 0.712, and 0.763 respectively) indicating the ability of the models explaining the variation of E-filling due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
The Effect of Progressive Tax, Tax Socialization and Quality of Tax Officer S...AJHSSR Journal
ABSTRACT : Vehicle Tax is one of the potential sources of local revenue. Improving taxpayer compliance in
fulfilling their tax obligations, namely by imposing progressive taxes, conducting tax socialization and
improving the quality of tax officer services. The purpose of this study is to determine the effect of progressive
tax, tax socialization, and the quality of tax officer services on motor vehicle tax compliance. This study uses
quantitative data types. The data analysis technique used is multiple regression analysis, to test the validity of
the data in this study using validity and reliability tests, while to ensure that the regression model obtained is
the best model, the researchers tested the classical assumptions and then tested the data again with multiple
linear regression analysis. Based on the results of data processing, the results obtained from this study are
progressive tax, tax socialization and service quality of the tax officer partially positive and significant.
Keywords: Progressive tax, tax socialization, quality of tax officer services, taxpayer compliance
The Effect of Modernization of Administrative Systems, Fiscus Services, and L...AJHSSR Journal
ABSTRACT: Regional taxes are mandatory contributions to regions that are owed by individuals or entities
that are coercive in nature based on the law without receiving direct compensation and are used for regional
needs for the greatest prosperity of the people. This statement raises public participation and awareness to pay
taxes which is very necessary in order to increase state revenues from the tax sector. This study aims to analyze
the effect of system modernization, tax service services, and understanding simultaneously and partially on
vehicle tax compliance. The number of samples is 100 respondents. The data analysis technique used is
multiple linear regression analysis. The results of the study indicate that the modernization of the
administrative system, tax service services, and understanding of taxation have a significant positive effect on
motor vehicle taxpayer compliance. By looking at the results of this research, it is hoped that the government
will maximize the modernization of systems, services and understanding of taxpayers to maximize motor
vehicle taxes.
THE RELATIONSHIP BETWEEN THE IMPLEMENTATION OF THE VOLUNTARY DISCLOSURE PROGR...AJHSSR Journal
ABSTRACT:This study aims to analyze the relationship between the Voluntary Disclosure Program and the
principle of justice in taxation at KPP Pratama West Mataram, Mataram City, West Nusa Tenggara. The
research to be carried out is a form of qualitative research focusing on the relationship between the Voluntary
Disclosure Program and the principle of justice in taxation. Data collection is done through interviews,
documentation, and observation—data analysis by reducing, displaying, and presenting data. The results of his
research show that the voluntary disclosure program from the aspect of justice is to provide taxpayers with the
convenience and suitability of tax rates for disclosing their assets. In addition, the voluntary disclosure program
(PPS) has benefits and advantages for taxpayers. The first advantage is No Tax Audit: No tax assessments are
issued on tax obligations for the 2016-2020 Fiscal Year unless other data or information is found regarding
assets that have not been or are lacking disclosed in SPPH. Second, no more than 200 percent Penalty:
Taxpayers who have obtained a certificate of submission of SPPH are not subject to administrative sanctions.
Third, No Law Enforcement: Data and information originating from notification of disclosure of assets and
attachments administered by the Ministry of Finance or other parties related to implementing this Law cannot be
used as a basis for criminal investigations, investigations, and prosecutions against the Compulsory Tax.
Keywords: Tax; Taxation; Justice; Compulsory Tax
Adaption of E-Filling of Income Tax Returns in KurdistanAI Publications
The study aimed to examine factors influencing E-filling in Kurdistan region of Iraq. To measure the current study, the researchers used three factors (perception, awareness, and quality) as independent variables and E-filling as dependent variable. A quantitative technique applied in order to analyze the current study. Sample design refers to the procedure or method the researcher is willing to accept in choosing items for the sample. Research sample was selected using a procedure of random sampling and it was carried out in different banks. A total of 120 questionnaires were distributed, however 109 participants properly filled out the questionnaires. The results of the study revealed that low levels of computer literacy have a substantial impact on the compliance levels of government organizations. The research determined that in the context of security, the danger of tax noncompliance did not have a major effect on the degree of compliance among the various Iraqi government institutions in the Kurdistan area. The extension or upgrade would be sure to assist in better understanding the determining factor for electronic filing acceptability. Moreover, government agencies, government policy makers, and system designers could also profit from a management policy such as policy makers and agencies. Because of this, the theory and discussion on the subject would provide factual support for the reasons behind why this technology was difficult to adopt. The results show that awareness influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that quality influences E-as an influential factor significantly and positively E-filling at 5% level. The results show that E-filling E-as an influential factor influences significantly and positively E-filling at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (0.693, 0.621, 0.712, and 0.763 respectively) indicating the ability of the models explaining the variation of E-filling due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
Compliance issues are important because simultaneous non-compliance will
result in efforts to avoid taxes, such as tax evasion and tax avoidance, which results in
reduced tax payments to the state treasury. Therefore, it is necessary to compile a
taxpayer compliance index based on the business sector. The results showed that the
Confirmatory Factor Analysis (CFA) approach, Structural Equation Modeling (SEM)
that the taxpayer compliance model is a fit model, and indicators on taxpayer service
quality, local tax regulations, taxpayer satisfaction levels, taxpayer attitudes and
compliance taxpayer is valid convergently and discriminant and reliable. The biggest
indicator of service quality of taxpayers is responsiveness, while local tax regulations
are clarity of local tax regulations. The biggest satisfaction level of taxpayer
indicators on expectations, the attitude of taxpayers on sanctions and fines and
taxpayer compliance on tax reporting. Attitude Taxpayer, Taxpayer Satisfaction and
quality of taxpayer services is a dominant factor in influencing taxpayer compliance.
The Taxpayer Compliance index for the best business fields in a row are Parking,
Advertising, Hotels, Restaurants, Entertainment, but in the area of restaurant and
parking businesses, the quality of service for taxpayers does not affect Taxpayer
Compliance.
The Role of Risk Preference in Moderating the Effect of Tax Sanctions and Adm...AJHSSR Journal
ABSTRACT : This study aims to determine the effect of tax sanctions and administrative modernization
variables on taxpayer compliance moderated by risk preference at KPP Pratama in Central Jakarta. The
population of this study is private persons at KPP Pratama in Central Jakarta with a sample of 100 people.
Method taking sample which used in study this in group in the non-probability method, where each element in
the population do not have the same opportunity or opportunity to be selected as a sample. Samples were taken
using incidental sampling technique. This study used primary data, data collection was carried out in the form of
a closed questionnaire with a Likert scale to all research respondents. Data analysis in this study uses the Partial
Least Square (PLS) approach and the results of hypothesis testing show that tax sanctions and administrative
modernization have an effect on mandatory compliance, while risk preferences are not able to moderate the
effect of tax sanctions and administrative modernization on taxpayer compliance.
KEYWORDS : Taxpayer Compliance; Administration Modernization; Risk Preference; Tax Sanctions
ABSTRACT : This research aims to analyze the attitude of acceptance of tax system (electronic invoice) by
taxpayers in Sulawesi through three independent variables, namely perceived usefulness, ease of use, and
enjoyment. This study uses a quantitative approach with primary data. Data collected from distributing
questionnaires to 101 respondents after that processed using Smart PLS Version 4. The findings of this study are
that all hypotheses are accepted that all three independent variables have a positive and significant effect on the
attitude of taxpayers to use efaktur.
KEYWORDS : ease of use, enjoyment, technology information system,usefulness,value added tax
The Effect of Subjective Norms, Social Media Education, and Taxpayer Awarenes...AJHSSR Journal
ABSTRACT: Taxpayer compliance is a condition in which the taxpayer obeys and fulfills all of his tax
obligations in accordance with the applicable tax regulations. This study aims to analyze the effect of subjective
norms, social media, and also taxpayer awareness on taxpayer compliance with social media users. The data
collected in this study used a questionnaire via google form with a survey method. This research was conducted
on the social media of the Directorate General of Taxes. The sample was determined by probability sampling
with the purposive sampling method, with calculations using the Slovin formula. Based on the results of the
sample calculation with this method, a sample of 100 respondents who are taxpayers who use social media and
follow the Directorate General of Taxes' accounts on Twitter, Instagram, and also TikTok is obtained. The
analysis technique used in this research is multiple linear regression analysis. The results of this study indicate
that subjective norms, social media, and taxpayer awareness have a positive effect on taxpayer compliance.
KEYWORDS : Subjective Norms, Social Media, Taxpayer Awareness, and Compliance
Faceless Assessment And Its Advantage & Disadvantage.pptxtaxguruedu
The faceless assessment scheme was introduced in India on 13th August 2020. It is a part of the Government of India’s initiative to reduce the interface between taxpayers and tax officials. The scheme is aimed at reducing the compliance burden of taxpayers and making the tax system more efficient and transparent.
Evaluation of Tax Inspection on Annual Information Income Taxes Corporation T...theijes
This research aims to evaluate the implementation of the tax inspection against the letter of annual information corporation taxpayer which is done by the tax inspection at the tax office Pratama Kendari. This research is a qualitative descriptive. Data were collected from interview and documentation. Data analysis method used is the descriptive with how to describe the implementation of the tax examination. The research result show that the tax inspection conducted by the Tax Office Pratama Kendari is in accordance with the terms of the specified examination, namely the term of the Regulation Minister of Finance Republic Indonesia number 184/PMK,03/2015 about changes to the regulation of the Minister of Finance number 17/PMK.03.2013 about procedure for tax examination. The implementation of tax inspection on the letter of annual information corporation taxpayer on the Tax Office Pratama Kendari provide a good influence in the improving the effectiveness of the taxpayer in his tax obligation
Evaluation of Tax Inspection on Annual Information Income Taxes Corporation T...theijes
This research aims to evaluate the implementation of the tax inspection against the letter of annual information corporation taxpayer which is done by the tax inspection at the tax office Pratama Kendari. This research is a qualitative descriptive. Data were collected from interview and documentation. Data analysis method used is the descriptive with how to describe the implementation of the tax examination. The research result show that the tax inspection conducted by the Tax Office Pratama Kendari is in accordance with the terms of the specified examination, namely the term of the Regulation Minister of Finance Republic Indonesia number 184/PMK,03/2015 about changes to the regulation of the Minister of Finance number 17/PMK.03.2013 about procedure for tax examination. The implementation of tax inspection on the letter of annual information corporation taxpayer on the Tax Office Pratama Kendari provide a good influence in the improving the effectiveness of the taxpayer in his tax obligation.
The Effect of Accounting Information System (AIS) Practice in the Collection ...inventionjournals
Accounting information system (AIS) is a system of collecting, storing and processing financial accounting data that is used by decision makers. The major objective of the study were to assess the Accounting information system (AIS) practice in the collection of Value added tax (VAT) in the case of Wolaita Sodo and tercha town tax revenue authorities. Therefore, the research design which have been selected for this study was descriptive .The sample size under this study were selected only some portion of the management and employees of the authority and also some portion of active customers of the authority, by using in some extent judgmental and mainly simple random sampling technique .The total all over data has been collected by using primary and secondary data collection methods. Data collection from the selected population has been through questioner and interview. After the data have been collected, the overall data were analyzed by using descriptive data analysis techniques. The authority did not create adequate awareness on the application of AIS to VAT payers and employees. It did not update the skill of its employees. Wolaita sodo and terch town tax revenue authority offices were also not much realized the awareness creation of purposes and benefits of AIS. Therefore, the authority should create adequate awareness to the society (VAT payers and employees) about AIS practice in VAT collection; the organization should also hire those highly skilled, flexible and experienced employees and should use advanced AIS application to effectively implement in VAT collection process
This study is directed to determine the role of government treasurer in state university in tax compliance. With the spirit of the state apparatus, especially the Civil Servant, in reporting the taxes, it is expected to become a continuously growing and infectious snowball to the taxpayers to report their taxes correctly, completely and clearly as well as to avoid administrative sanctions that are subject to such non-compliance. This study method used is qualitative, the source of this study is government treasurer. The use of this qualitative approach is based on the concept of natural setting, grounded theory, descriptive, more concerned with the process than the outcome, temporary design, and research results are negotiated and agreed upon. The results show that treasurers have a big role in tax compliance, but however, there are still many obstacles that must be faced in fulfilling their financial obligations. this research was conducted only in one state university, so that data that could be processed was very limited.
Common Problems Encountered by Selected Cooperatives in Cabanatuan City: Basi...IJAEMSJORNAL
This particular article aims to analyze and describe: the complexity of realizing good governance in public services. The research method used is the qualitative method. The data analysis in the qualitative research uses an interactive model comprising three analysis components which are: 1) Data reduction, 2) Data presentation, and 3) Data verification and conclusion drawing. The findings indicate that punctuality in service delivery is affected by apparatuses’ physiological (physical and mental) abilities. Physiological abilities can be measured through 1) Attitudes. The success in service delivery rests on all people engaged inservice delivery. Either directly or indirectly, the image of Samsat Gorontalo will be depicted by its service delivery. Taxpayers will judge by the first impression when communicating with the people engaged in service delivery and 2) Attention. When delivering services, staff should consistently pay attention to and understand what is expected by taxpayers. If the public hasy shown enthusiasm in paying taxes, Samsat staff should make the required action immediately to respond to the public enthusiasm.
The Relationship between Gender and Tax PaymentsHendra Gunawan
Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the effect of gender on tax payments using control variables ROA, size, and leverage. Measurement gender is using dummy variables. Dependent measurements are measured using the tax payments CETR. The population used in this study is all companies except for the construction sector and the financial sector. The sample was selected using purposive sampling and data obtained as many as 237 companies. The results showed that gender had no effect on the payment of taxes, while the ROA and size control variables showed a significant result which means the ROA and size affect the payment of taxes. Leverage control variables showed significant results, which means leverage does not affect the payment of taxes in a company.
The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. This article will take a closer look at the GST Common Portal, and the GST return training in Ahmedabad.
The effect of Institutional Ownership, Sales Growth and Profitability on Tax ...AJHSSR Journal
ABSTRACT: This research aims to test, analyze and obtain empirical evidence about the influence of
institutional ownership, sales growth and profitability on tax avoidance. The object of this research is
manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI)
in 2018-2022. This research used quantitative research methods and causal research design. The sampling
technique in this research used non-probability sampling with purposive sampling as the basis for determining
the sample so that a sample of 55 samples was obtained. The data used is secondary data obtained from the
official website of the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The data analysis method
used was multiple linear regression analysis with several tests such as descriptive statistical tests, classical
assumption tests, and hypothesis testing using SPSS version 26 statistical software. The results showed that the
institutional ownership variable has no effect on tax avoidance, while the sales growth and profitability has a
negative and significant effect on tax avoidance.
KEYWORDS: Institutional Ownership, Sales Growth, Profitability, Tax Avoidance
MGA ESTRATEHIYA SA PAGTUTURO KAUGNAY SA PASALITANG PARTISIPASYON NG MGA MAG-A...AJHSSR Journal
ABSTRAK: Ang mga estratehiya sa pagtuturo ay mahalagang kasangkapan sa paghahatid ng mabisang
pagtuturo sa loob ng silid. Tinukoy sa pag-aaral na ito ang antas ng kagustuhan ng mga mag-aaral sa pagsasadula,
pangkatang talakayan at paggawa ng mga koneksyon sa tunay na karanasan sa buhay bilang mga estratehiya sa
pagtuturo ng panitikan sa Filipino at pasalitang partisipasyon ng mga mag-aaral sa Baitang 7 ng Misamis
University Junior High School, Ozamiz City. Ang ginamit na disenyo sa pananaliksik na ito ay deskriptivcorrelational. Ang mga datos sa pag-aaral ay nagmula sa kabuuang populasyon na 120 na mag-aaral at tatlong
mga guro na tagamasid sa pasalitang partisipasyon ng mga mag-aaral. Ang Talatanungan sa Kagamitan sa
Pagtuturo ng Panitikan at Checklist batay sa Obserbasyon sa Pasalita na Partisipasyon ay ang instrumentong
ginamit sa pagkalap ng datos. Mean, standard deviation, Analysis of Variance at Pearson Product-Moment
Correlation Coefficient ang mga ginamit na estatistiko na sangkap. Inihayag sa naging resulta na ang tatlong piling
estratehiya sa pagtuturo ng panitikan sa Filipino ay may pinakamataas na antas ng kagustuhan ng mga mag-aaral.
Ang antas ng pakilahok ng mga mag-aaral sa paggamit ng tatlong estratehiya sa pagtuturo ng panitikan ay
pinakamataas na nagpapahiwatig na aktibong nakilahok ang mga mag-aaral sa mga gawain. Inihayag din na
walang makabuluhang kaibahan sa antas ng kagustuhan ng mga mag-aaral sa mga estratehiya sa pagtuturo ng
panitikan sa Filipino. Ito ay nangahulugan na gustong-gusto ng mga mag-aaral ang pagkakaroon ng mga
estratehiya sa pagtuturo. Walang makabuluhang kaugnayan ang kagustuhan sa mga estratehiya at antas ng
pakikilahok ng mga mag-aaral. Hindi nakaapekto sa kanilang pakikilahok ang anumang estratehiyang ginamit ng
guro.
KEYWORDS : estratehiya, karanasan, pagsasadula, pagtuturo, pangkatang talakayan
More Related Content
Similar to Effect of E-Registration, E-Filing, and E-Billing on Taxpayer Compliance with Taxpayer Satisfaction as a Variable Intervening
Compliance issues are important because simultaneous non-compliance will
result in efforts to avoid taxes, such as tax evasion and tax avoidance, which results in
reduced tax payments to the state treasury. Therefore, it is necessary to compile a
taxpayer compliance index based on the business sector. The results showed that the
Confirmatory Factor Analysis (CFA) approach, Structural Equation Modeling (SEM)
that the taxpayer compliance model is a fit model, and indicators on taxpayer service
quality, local tax regulations, taxpayer satisfaction levels, taxpayer attitudes and
compliance taxpayer is valid convergently and discriminant and reliable. The biggest
indicator of service quality of taxpayers is responsiveness, while local tax regulations
are clarity of local tax regulations. The biggest satisfaction level of taxpayer
indicators on expectations, the attitude of taxpayers on sanctions and fines and
taxpayer compliance on tax reporting. Attitude Taxpayer, Taxpayer Satisfaction and
quality of taxpayer services is a dominant factor in influencing taxpayer compliance.
The Taxpayer Compliance index for the best business fields in a row are Parking,
Advertising, Hotels, Restaurants, Entertainment, but in the area of restaurant and
parking businesses, the quality of service for taxpayers does not affect Taxpayer
Compliance.
The Role of Risk Preference in Moderating the Effect of Tax Sanctions and Adm...AJHSSR Journal
ABSTRACT : This study aims to determine the effect of tax sanctions and administrative modernization
variables on taxpayer compliance moderated by risk preference at KPP Pratama in Central Jakarta. The
population of this study is private persons at KPP Pratama in Central Jakarta with a sample of 100 people.
Method taking sample which used in study this in group in the non-probability method, where each element in
the population do not have the same opportunity or opportunity to be selected as a sample. Samples were taken
using incidental sampling technique. This study used primary data, data collection was carried out in the form of
a closed questionnaire with a Likert scale to all research respondents. Data analysis in this study uses the Partial
Least Square (PLS) approach and the results of hypothesis testing show that tax sanctions and administrative
modernization have an effect on mandatory compliance, while risk preferences are not able to moderate the
effect of tax sanctions and administrative modernization on taxpayer compliance.
KEYWORDS : Taxpayer Compliance; Administration Modernization; Risk Preference; Tax Sanctions
ABSTRACT : This research aims to analyze the attitude of acceptance of tax system (electronic invoice) by
taxpayers in Sulawesi through three independent variables, namely perceived usefulness, ease of use, and
enjoyment. This study uses a quantitative approach with primary data. Data collected from distributing
questionnaires to 101 respondents after that processed using Smart PLS Version 4. The findings of this study are
that all hypotheses are accepted that all three independent variables have a positive and significant effect on the
attitude of taxpayers to use efaktur.
KEYWORDS : ease of use, enjoyment, technology information system,usefulness,value added tax
The Effect of Subjective Norms, Social Media Education, and Taxpayer Awarenes...AJHSSR Journal
ABSTRACT: Taxpayer compliance is a condition in which the taxpayer obeys and fulfills all of his tax
obligations in accordance with the applicable tax regulations. This study aims to analyze the effect of subjective
norms, social media, and also taxpayer awareness on taxpayer compliance with social media users. The data
collected in this study used a questionnaire via google form with a survey method. This research was conducted
on the social media of the Directorate General of Taxes. The sample was determined by probability sampling
with the purposive sampling method, with calculations using the Slovin formula. Based on the results of the
sample calculation with this method, a sample of 100 respondents who are taxpayers who use social media and
follow the Directorate General of Taxes' accounts on Twitter, Instagram, and also TikTok is obtained. The
analysis technique used in this research is multiple linear regression analysis. The results of this study indicate
that subjective norms, social media, and taxpayer awareness have a positive effect on taxpayer compliance.
KEYWORDS : Subjective Norms, Social Media, Taxpayer Awareness, and Compliance
Faceless Assessment And Its Advantage & Disadvantage.pptxtaxguruedu
The faceless assessment scheme was introduced in India on 13th August 2020. It is a part of the Government of India’s initiative to reduce the interface between taxpayers and tax officials. The scheme is aimed at reducing the compliance burden of taxpayers and making the tax system more efficient and transparent.
Evaluation of Tax Inspection on Annual Information Income Taxes Corporation T...theijes
This research aims to evaluate the implementation of the tax inspection against the letter of annual information corporation taxpayer which is done by the tax inspection at the tax office Pratama Kendari. This research is a qualitative descriptive. Data were collected from interview and documentation. Data analysis method used is the descriptive with how to describe the implementation of the tax examination. The research result show that the tax inspection conducted by the Tax Office Pratama Kendari is in accordance with the terms of the specified examination, namely the term of the Regulation Minister of Finance Republic Indonesia number 184/PMK,03/2015 about changes to the regulation of the Minister of Finance number 17/PMK.03.2013 about procedure for tax examination. The implementation of tax inspection on the letter of annual information corporation taxpayer on the Tax Office Pratama Kendari provide a good influence in the improving the effectiveness of the taxpayer in his tax obligation
Evaluation of Tax Inspection on Annual Information Income Taxes Corporation T...theijes
This research aims to evaluate the implementation of the tax inspection against the letter of annual information corporation taxpayer which is done by the tax inspection at the tax office Pratama Kendari. This research is a qualitative descriptive. Data were collected from interview and documentation. Data analysis method used is the descriptive with how to describe the implementation of the tax examination. The research result show that the tax inspection conducted by the Tax Office Pratama Kendari is in accordance with the terms of the specified examination, namely the term of the Regulation Minister of Finance Republic Indonesia number 184/PMK,03/2015 about changes to the regulation of the Minister of Finance number 17/PMK.03.2013 about procedure for tax examination. The implementation of tax inspection on the letter of annual information corporation taxpayer on the Tax Office Pratama Kendari provide a good influence in the improving the effectiveness of the taxpayer in his tax obligation.
The Effect of Accounting Information System (AIS) Practice in the Collection ...inventionjournals
Accounting information system (AIS) is a system of collecting, storing and processing financial accounting data that is used by decision makers. The major objective of the study were to assess the Accounting information system (AIS) practice in the collection of Value added tax (VAT) in the case of Wolaita Sodo and tercha town tax revenue authorities. Therefore, the research design which have been selected for this study was descriptive .The sample size under this study were selected only some portion of the management and employees of the authority and also some portion of active customers of the authority, by using in some extent judgmental and mainly simple random sampling technique .The total all over data has been collected by using primary and secondary data collection methods. Data collection from the selected population has been through questioner and interview. After the data have been collected, the overall data were analyzed by using descriptive data analysis techniques. The authority did not create adequate awareness on the application of AIS to VAT payers and employees. It did not update the skill of its employees. Wolaita sodo and terch town tax revenue authority offices were also not much realized the awareness creation of purposes and benefits of AIS. Therefore, the authority should create adequate awareness to the society (VAT payers and employees) about AIS practice in VAT collection; the organization should also hire those highly skilled, flexible and experienced employees and should use advanced AIS application to effectively implement in VAT collection process
This study is directed to determine the role of government treasurer in state university in tax compliance. With the spirit of the state apparatus, especially the Civil Servant, in reporting the taxes, it is expected to become a continuously growing and infectious snowball to the taxpayers to report their taxes correctly, completely and clearly as well as to avoid administrative sanctions that are subject to such non-compliance. This study method used is qualitative, the source of this study is government treasurer. The use of this qualitative approach is based on the concept of natural setting, grounded theory, descriptive, more concerned with the process than the outcome, temporary design, and research results are negotiated and agreed upon. The results show that treasurers have a big role in tax compliance, but however, there are still many obstacles that must be faced in fulfilling their financial obligations. this research was conducted only in one state university, so that data that could be processed was very limited.
Common Problems Encountered by Selected Cooperatives in Cabanatuan City: Basi...IJAEMSJORNAL
This particular article aims to analyze and describe: the complexity of realizing good governance in public services. The research method used is the qualitative method. The data analysis in the qualitative research uses an interactive model comprising three analysis components which are: 1) Data reduction, 2) Data presentation, and 3) Data verification and conclusion drawing. The findings indicate that punctuality in service delivery is affected by apparatuses’ physiological (physical and mental) abilities. Physiological abilities can be measured through 1) Attitudes. The success in service delivery rests on all people engaged inservice delivery. Either directly or indirectly, the image of Samsat Gorontalo will be depicted by its service delivery. Taxpayers will judge by the first impression when communicating with the people engaged in service delivery and 2) Attention. When delivering services, staff should consistently pay attention to and understand what is expected by taxpayers. If the public hasy shown enthusiasm in paying taxes, Samsat staff should make the required action immediately to respond to the public enthusiasm.
The Relationship between Gender and Tax PaymentsHendra Gunawan
Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the effect of gender on tax payments using control variables ROA, size, and leverage. Measurement gender is using dummy variables. Dependent measurements are measured using the tax payments CETR. The population used in this study is all companies except for the construction sector and the financial sector. The sample was selected using purposive sampling and data obtained as many as 237 companies. The results showed that gender had no effect on the payment of taxes, while the ROA and size control variables showed a significant result which means the ROA and size affect the payment of taxes. Leverage control variables showed significant results, which means leverage does not affect the payment of taxes in a company.
The Goods and Services Tax (GST) is a comprehensive indirect tax levied on the supply of goods and services in India. This article will take a closer look at the GST Common Portal, and the GST return training in Ahmedabad.
Similar to Effect of E-Registration, E-Filing, and E-Billing on Taxpayer Compliance with Taxpayer Satisfaction as a Variable Intervening (20)
The effect of Institutional Ownership, Sales Growth and Profitability on Tax ...AJHSSR Journal
ABSTRACT: This research aims to test, analyze and obtain empirical evidence about the influence of
institutional ownership, sales growth and profitability on tax avoidance. The object of this research is
manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI)
in 2018-2022. This research used quantitative research methods and causal research design. The sampling
technique in this research used non-probability sampling with purposive sampling as the basis for determining
the sample so that a sample of 55 samples was obtained. The data used is secondary data obtained from the
official website of the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The data analysis method
used was multiple linear regression analysis with several tests such as descriptive statistical tests, classical
assumption tests, and hypothesis testing using SPSS version 26 statistical software. The results showed that the
institutional ownership variable has no effect on tax avoidance, while the sales growth and profitability has a
negative and significant effect on tax avoidance.
KEYWORDS: Institutional Ownership, Sales Growth, Profitability, Tax Avoidance
MGA ESTRATEHIYA SA PAGTUTURO KAUGNAY SA PASALITANG PARTISIPASYON NG MGA MAG-A...AJHSSR Journal
ABSTRAK: Ang mga estratehiya sa pagtuturo ay mahalagang kasangkapan sa paghahatid ng mabisang
pagtuturo sa loob ng silid. Tinukoy sa pag-aaral na ito ang antas ng kagustuhan ng mga mag-aaral sa pagsasadula,
pangkatang talakayan at paggawa ng mga koneksyon sa tunay na karanasan sa buhay bilang mga estratehiya sa
pagtuturo ng panitikan sa Filipino at pasalitang partisipasyon ng mga mag-aaral sa Baitang 7 ng Misamis
University Junior High School, Ozamiz City. Ang ginamit na disenyo sa pananaliksik na ito ay deskriptivcorrelational. Ang mga datos sa pag-aaral ay nagmula sa kabuuang populasyon na 120 na mag-aaral at tatlong
mga guro na tagamasid sa pasalitang partisipasyon ng mga mag-aaral. Ang Talatanungan sa Kagamitan sa
Pagtuturo ng Panitikan at Checklist batay sa Obserbasyon sa Pasalita na Partisipasyon ay ang instrumentong
ginamit sa pagkalap ng datos. Mean, standard deviation, Analysis of Variance at Pearson Product-Moment
Correlation Coefficient ang mga ginamit na estatistiko na sangkap. Inihayag sa naging resulta na ang tatlong piling
estratehiya sa pagtuturo ng panitikan sa Filipino ay may pinakamataas na antas ng kagustuhan ng mga mag-aaral.
Ang antas ng pakilahok ng mga mag-aaral sa paggamit ng tatlong estratehiya sa pagtuturo ng panitikan ay
pinakamataas na nagpapahiwatig na aktibong nakilahok ang mga mag-aaral sa mga gawain. Inihayag din na
walang makabuluhang kaibahan sa antas ng kagustuhan ng mga mag-aaral sa mga estratehiya sa pagtuturo ng
panitikan sa Filipino. Ito ay nangahulugan na gustong-gusto ng mga mag-aaral ang pagkakaroon ng mga
estratehiya sa pagtuturo. Walang makabuluhang kaugnayan ang kagustuhan sa mga estratehiya at antas ng
pakikilahok ng mga mag-aaral. Hindi nakaapekto sa kanilang pakikilahok ang anumang estratehiyang ginamit ng
guro.
KEYWORDS : estratehiya, karanasan, pagsasadula, pagtuturo, pangkatang talakayan
The Role of the Instruction of Reading Comprehension Strategies in Enhancing ...AJHSSR Journal
ABSTRACT :Throughout my studies and teaching English in different language centers and higher studies
institutions, I have come to conclude that students consider Reading comprehension as a nightmare that
frightens them and hinders their language acquisition in the Moroccan EFL Context. This may cause them to
develop an internal psychological obstacle that grows as their lack of the necessary instruments or tools to
overcome are not equipped with. They become lost and unaware about or unfamiliar with the necessary reading
comprehension strategies that could help them to face the problem of misunderstanding or non-understanding
of English texts. Respectively, this article which is only one part of my whole study aims at showing the effect
of teaching reading strategies in enhancing the S1 students‟ familiarity with reading strategies and raising their
frequency use. A sample of 283 University students in EFL context have been chosen randomly and have
attended the usual academic reading classes, yet only 76 are subject to this survey. 38 of them constitute the
experimental group who have attended the treatment regularly in one of the language centers and the other 38
participants are chosen randomly from the whole population to constitute the Control group. They all have
Psychosocial Factors and Deviant Behaviors of Children in Conflict with the L...AJHSSR Journal
ABSTRACT:This study aims to determine the relationship between psychosocialfactors and deviant
behaviors among children in conflict with the law (CICL) inDavao Region. The researchers want to discover the
prevalent factors thatdrive these children to their behaviors. Further, the study sought to determinethe
manifestation of psychosocial factors in terms of life satisfaction, emotionalsupport, self-esteem, and personality
traits. The study's data came from N-83children in conflict with the law (CICL) at the Regional Rehabilitation
Center forYouth (RRCY) in Bago Oshiro, Davao City; all respondents are male. This studyused a total
enumeration sampling technique due to the relatively smallpopulation size. The researchers adapted the
Psychosocial surveyquestionnaires by Zabriskie & Ward (2013) and by John and Srivastava (1999)as well as the
Deviant Behavior Variety Scale (DBVS) by Sanches et al. (2016).Through the use of a validated questionnaire,
the mean and standard deviationare determined. The researchers modified this questionnaire and translated itinto
the respondents' mother tongue (Cebuano) for them to comprehend itbetter. The study discovered no significant
relationship between psychosocialfactors and deviant behaviors of children in conflict with the law (CICL) in
theDavao Region
KEYWORDS :Children in Conflict with the Law (CICL), deviant behaviors, psychosocial factors
Entropy: A Join between Science and Mind-SocietyAJHSSR Journal
ABSTRACT: Entropy is join, intersection and interaction between natural science and human mind-society.
We proposed that if internal interactions exist in isolated systems, entropy decrease will be possible for this
system. Management in system is a typical internal interaction within the isolated system. The purpose of
management is to use regulating the internal interactions within the system, and to decrease the increasing
entropy spontaneously. We propose the principle of social civilization and the developing direction is: freedom
of thought, rule of action. Both combinations should be a peaceful revision and improvement of social rules and
laws. Different countries and nations, different religions and beliefs should coexist peacefully and compete
peacefully. The evolution of human society must be coevolution. Its foundation is the evolution of the human
heart and the human nature.
KEYWORDS: entropy, science, society, management, mind, evolution.
A Model of Disaster Resilience Among Colleges and Universities: A Mixed Metho...AJHSSR Journal
ABSTRACT :This research paper aimed to create a comprehensive framework for measuring disaster
resilience in colleges and universities. The study used a mixed method through Exploratory Factor Analysis
(EFA), which involved analyzing data from a survey questionnaire. The questionnaire was developed based on
in-depth interviews with 12 selected participants from the University of Mindanao, as well as relevant literature
and studies. It was reviewed and validated by 10 experts using a method called Content Validity Ratio (CVR).
This questionnaire was then administered to 400 students from 10 different colleges in University of Mindanao.
After conducting the Exploratory Factor Analysis and performing rotations and iterations, the researchers
identified five main constructs that characterize disaster resilience among colleges (1) disaster preparedness, (2)
disaster awareness, (3) community readiness, and (4) disaster management, (5) disaster resilience. The
researchers aimed to create an organization called “Council of College Disaster Volunteers (CCDV)” which
consist of student volunteers. These factors can be used to develop effective management strategies and
strengthen efforts in preventing and managing disasters and accidents.
KEYWORDS:content validity ratio, criminology, disaster resilience, disaster management, exploratory factor
analysis, and Philippines.
Environmental Struggles and Justice Among Lumad Farmers of Davao CityAJHSSR Journal
ABSTRACT : The study described the various environmental struggles experienced among the participants
and their status in accessing justice. The study followed a qualitative multiple-case study approach; the
participants are the Lumad farmers of Marilog, Davao City selected through a Critical sampling method and
aims to present the environmental violations experienced by the Lumad farmers in Davao City and how it
affected their families and sustenance further, their status in accessing justice is also explored. The study
concluded that the most common struggles the participant experience are Illegal logging and improper waste
disposal, which affect their farms, family, health, and income. Their preferred means to accessing justice is
through barangay settlement; the rigors of accessing courts, such as distance, expenses, fear of ruling, and the
hassle of being called to be present in court, are the most prevalent barriers that hinder the lead farmers from
accessing justice or seeking legal action. Nevertheless, the participants believed that the government would help
them in accessing justice.
KEYWORDS :access to justice, criminology,environmental justice, environmental struggles, lumadfarmers
CYBERBULLYING EXPERIENCES OF UNIVERSITY OF MINDANAO CRIMINOLOGY STUDENTSAJHSSR Journal
ABSTRACT:This paper explores the cyberbullying experiences among Criminology students at the
University of Mindanao. A simple random sampling method was used to distribute the study's online
questionnaire to the respondents and to survey the target population. This study has four hundred (400)
respondents, and the respondents are Criminology students at the University of Mindanao. The findings of this
study revealed that the level of cyberbullying experiences is sometimes manifested. On the other hand, the
cyberbullying experiences of the students indicate a moderate level, which indicates that the cyberbullying
experiences of the respondents are sometimes manifested. Also, the computations showed that among the
indicators presented, the highest mean is obtained in the psychological effect, which implies that there is a
significant effect of cyberbullying experiences of the respondents in terms of the Gender level of the
respondents. Therefore, respondents with a low level of cyberbullying experiences tend to have a moderate level
of cyberbullying experience. However, there is no significant effect in terms of age and year level of the
respondents according to the results regarding the psychological, emotional, and physical impact of
cyberbullying.
KEYWORDS :cyberbullying, emotional, experiences, psychological,physical effect, and simple random
sampling method.
A philosophical ontogenetic standpoint on superego role in human mind formationAJHSSR Journal
ABSTRACT: One of the most significant contributions of psychoanalysis to understand the human being is the
elaboration of a model about the mind from a topical and dynamic perspective. Freud explains the mind by the
constitution of the preconscious, conscious, and subconscious. Later, by three dynamic components: the id, the
ego and the superego. Such an organization of the psychic apparatus supposes not only individual elements, but
social influences along the process of hominization. In this paper, we recover the findings of the renowned
anthropologist Lewis Morgan, trying to link some of them to the psychoanalytic theory. Especially highlighting
the importance of superego in Haidt’s social intuitionism.
Keywords: evolutionism, intuitionism, psychoanalysis, Freud, Haidt, Morgan
Improving Workplace Safety Performance in Malaysian SMEs: The Role of Safety ...AJHSSR Journal
ABSTRACT: In the Malaysian context, small and medium enterprises (SMEs) experience a significant
burden of workplace accidents. A consensus among scholars attributes a substantial portion of these incidents to
human factors, particularly unsafe behaviors. This study, conducted in Malaysia's northern region, specifically
targeted Safety and Health/Human Resource professionals within the manufacturing sector of SMEs. We
gathered a robust dataset comprising 107 responses through a meticulously designed self-administered
questionnaire. Employing advanced partial least squares-structural equation modeling (PLS-SEM) techniques
with SmartPLS 3.2.9, we rigorously analyzed the data to scrutinize the intricate relationship between safety
behavior and safety performance. The research findings unequivocally underscore the palpable and
consequential impact of safety behavior variables, namely safety compliance and safety participation, on
improving safety performance indicators such as accidents, injuries, and property damages. These results
strongly validate research hypotheses. Consequently, this study highlights the pivotal significance of cultivating
safety behavior among employees, particularly in resource-constrained SME settings, as an essential step toward
enhancing workplace safety performance.
KEYWORDS :Safety compliance, safety participation, safety performance, SME
Psychological Empowerment and Empathy as Correlates of ForgivenessAJHSSR Journal
ABSTRACT: The study explores Psychological Empowerment and Empathy as Correlates of Forgiveness.
The two variables are regarded to have influence on the decision one makes to forgive another. The study aimed
at examining the relationships between psychological empowerment and forgiveness, empathy and forgiveness
and to identify which one of the two,Psychological Empowerment or Empathy, is the more powerful predictor of
forgiveness. The study took a survey design with a sample of 350 drawn from a population of university students
using a self-administered questionnaire with four sections: Personal information, Psychological empowerment
scale, Toronto Empathy questionnaire, and the Heartland Forgiveness Scale (HFS). Data analysis employed
Pearson’s product moment correlation and regression analysis to test hypotheses. The results show significant
relationships between psychological empowerment and forgiveness as well as empathy and forgiveness.
Empathy was found to be the more powerful predictor of forgiveness.
KEY WORDS: Psychological empowerment, empathy, forgiveness
Exploring The Dimensions and Dynamics of Felt Obligation: A Bibliometric Anal...AJHSSR Journal
ABSTARCT: This study presents, to our knowledge, the first bibliometric analysis focusing on the concept of
"felt obligation," examining 120 articles published between 1986 and 2024. The aim of the study is to deepen our
understanding of the existing knowledge in the field of "felt obligation" and to provide guidance for further
research. The analysis is centered around the authors, countries, institutions, and keywords of the articles. The
findings highlight prominent researchers in this field, leading universities, and influential journals. Particularly,
it is identified that China plays a leading role in "felt obligation" research. The analysis of keywords emphasizes
the thematic focuses of these studies and provides a roadmap for future research. Finally, various
recommendations are presented to deepen the knowledge in this area and promote applied research. This study
serves as a foundation to expand and advance the understanding of "felt obligation" in the field.
KEYWORDS: Felt Obligation, Bibliometric Analysis, Research Trends
Les autorités traditionnelles et l’administration coloniale au Tchad : 1900-1960AJHSSR Journal
ABSTRACT : In Africa, traditionalauthorities are the guardians of tradition. Recently, however, they have
been caughtbetween tradition and modernity in the exercise of political power in Chad. However, we are
witnessing the revival of chieftaincy and the hybridization of the politicalpowersexercisedwithinit. In this
cohabitation of powers, traditionalauthorityisescapingitsrole as guardian of tradition.
Traditionalauthorityisthereforepresented in itscurrent state, as a proxy for the modern state in traditional
administrative districts. The aim of thisstudyis to analyze the mutations and adaptability of
traditionalauthorityfrom the pre-colonialperiodthrough the colonial period to the post-colonial period. This
workanalyzes the mutations of authorities. The data collected and processedrevealthattraditionalauthorities have
survivedalmosteverywhere, the former chiefdomsdissolvedduringcolonization have been restored by
republicanheads of state, while more and more frequently civil servants, businessmen, academics and
othermembers of the literateelite, whopreviouslyhad no attraction for the position of traditionalchief, are
beingenthroned.
Key words:Authorities, Administration, colonization, Chad, Kanem.
A Conceptual Analysis of Correlates of Domestic Violence and Adolescent Risky...AJHSSR Journal
ABSTRACT: The study explores domestic violence and how it influences adolescent risky behavior.
Domestic violence is a devastating social problem resulting in significant and enduring effects on children,
threatening both their health and emotional well-being. The study aimed at examining the relationships between
domestic Violence and Psychological Empowerment, Domestic Violence and Self-esteem, psychological
Empowerment and Self-Regulation, Self Esteem and Psychological empowerment, Self-Esteem and Selfregulation, Self-Regulation and Adolescent Risky Behavior and identify the stronger predictor of self-regulation
between psychological empowerment and Self-esteem. Adolescent respondents who experienced domestic
violence were purposely selected and guided by teachers and administrators who had provided support to these
children.The questionnaire had six sections namely; personal information, the Child Exposure to Domestic
Violence Scale, the Psychological empowerment scale, the Rosenberg Self-esteem Inventory, and the Brief
Self-Control Scale. Data analysis employed Pearson's product-moment correlation (r) to test hypotheses 1,
2,3,4,5, and 6. Regression analysis was used for hypothesis 7.The results show a significant relationship
between domestic Violence and Psychological Empowerment, Domestic Violence and Self-esteem,
psychological Empowerment and Self-Regulation, Self Esteem and Psychological empowerment, Self-Esteem
and Self-regulation, Self-Regulation, and Adolescent Risky Behavior. The study documents that Psychological
empowerment is a stronger predictor of self-regulation than Self-esteem.
KEYWORDS:Domestic violence, psychological empowerment, self-regulation, and Adolescent risky behavior
Driving Sustainable Competitive Advantage Through an Innovative Aggregator Bu...AJHSSR Journal
ABSTRACT : The aim of the research is to analyze the influence of the aggregation business model on
Sustainable Competitive Advantage (SCA). Through a survey of 216 MSMEs in the creative economy sector
selected randomly using an ex post facto causal research approach, an overview of the aggregator business
model and its impact on financial resources and SCA was obtained. The aggregator business model plays a role
in facilitating increased access to financial resources to meet both available and required working capital for
realizing SCA in Malang's Lokanima area. The strength of ABM lies in understanding the resources needed for
SCA and the effectiveness of mobilizing services while considering the most cost-effective options, including
providing various alternatives in their provision. Financial resources are an important factor supporting the
achievement of SCA. Access to financial resources is key to facilitating business growth and sustainability.
Theoretical implications: The concept of the aggregator business model emphasizes the efficient and effective
collection, aggregation, and distribution of resources in connecting service providers with consumers in an
economical and efficient manner. Practical implications: ABM can enhance the performance of financial
resource provision by optimizing relationships with MSMEs and financial institutions, leading to business
growth and sustainability for MSMEs.
KEYWORDS -Aggregator Business, Creative Economy, Financial Resources, Sustainable Competitive
Advantage
Accuracy of ChatGPT for Basic Values of Trigonometric FunctionsAJHSSR Journal
ABSTRACT : This study analyzes the accuracy of ChatGPT, an artificial intelligence model based on GPT3.5, in determining the values of basic trigonometric functions. To this end, we examine ChatGPT's responses to
sine, cosine, tangent, and cotangent values for a wide range of angles. We compare the results provided by
ChatGPT with the accuracy values determined by basic trigonometry. We also explore differences in accuracy
depending on changes in question complexity and given context. The results show a high level of accuracy of
ChatGPT in determining the values of trigonometric functions, especially for common angles. However, it is
noted that accuracy may be affected in certain cases of extreme angles or complex questions. This analysis
provides an important representation of ChatGPT's capabilities in the field of mathematics, using a new method
for testing the accuracy of artificial intelligence models in determining trigonometric values.
Keywords -Accuracy, AI Model, ChatGPT, Trigonometric Functions, Trigonometry
Postmodern Marketing and Its Impact on Traditional Marketing Approaches: Is K...AJHSSR Journal
ABSTRACT : The essay discusses the concept of postmodern marketing and its impact on marketing theory
and practice. It explores the characteristics of postmodernism, including openness, tolerance, hyper-reality,
fragmentation, and the lack of clear boundaries, and how they challenge traditional marketing approaches. The
paper also looks at the contributions of postmodern marketing to consumer and marketing research and how it
has redefined the way we think about marketing as a science. Ultimately, it raises the question of whether and
how marketing should adapt itself to the new conditions brought about by postmodernism.
KEYWORDS :Postmodernism, Postmodern Marketing, Kotler, Marketing Theory, Postmodern Consumer
Reorientation of Health Service Governance Toward the Fulfillment of Social J...AJHSSR Journal
ABSTRACT: Health insurance is a human right. At the practical level, this health insurance program in
Indonesia is organized by BPJS Kesehatan (Social Security Administering Body for Health). The
implementation of BPJS Kesehatan is still not optimal and effective. Three problems are discussed in this
writing: the dynamics of health insurance governance in Indonesia, the implementation of the fulfillment of the
right to health by BPJS Kesehatan, and the reorientation of BPJS Kesehatan services toward social justice.
These problems are then answered by scientific research methods using a sociological juridical approach.
Complaintsoften occur regarding the regulations, the services provided by the health facility providers, and the
distance between the community and the health facilities. Such complaints affect the public interest in becoming
BPJS Kesehatan participants. The aforementioned conditions must be considered and evaluated for the
government's success in the aspired national health insurance plan.
KEYWORDS -BPJS Kesehatan, Health Insurance, Social Justice
“To be integrated is to feel secure, to feel connected.” The views and experi...AJHSSR Journal
ABSTRACT: Although a significant amount of literature exists on Morocco's migration policies and their
successes and failures since their implementation in 2014, there is limited research on the integration of subSaharan African children into schools. This paperis part of a Ph.D. research project that aims to fill this gap. It
reports the main findings of a study conducted with migrant children enrolled in two public schools in Rabat,
Morocco, exploring how integration is defined by the children themselves and identifying the obstacles that they
have encountered thus far. The following paper uses an inductive approach and primarily focuses on the
relationships of children with their teachers and peers as a key aspect of integration for students with a migration
background. The study has led to several crucial findings. It emphasizes the significance of speaking Colloquial
Moroccan Arabic (Darija) and being part of a community for effective integration. Moreover, it reveals that the
use of Modern Standard Arabic as the language of instruction in schools is a source of frustration for students,
indicating the need for language policy reform. The study underlines the importanceof considering the
children‟s agency when being integrated into mainstream public schools.
.
KEYWORDS: migration, education, integration, sub-Saharan African children, public school
Sport et vieillissement : une analyse de la pratique des activités physiques ...AJHSSR Journal
Abstract : The aim of thispaperis to report on the effects of physicalactivity and sport on the health of older
people. Based on a mixed-methodsapproach, several techniques, namelydocumentaryanalysis and semistructured interviews, wereused in thisresearch in order to obtain a range of data thatwasavailable, accessible
and relevant to the subjectunderstudy. This enabled us to arrive at the resultsaccording to which the
stakeholders' perceptions of theirhealth are based on the practice of physicalactivities and sport as a social
construct in a socio-cultural context. Older people see sport as a way of curingillnesses, but above all as a way
of givingtheir bodies vitality. Othersseeit as a way of reinvigoratingthemselvesafter retirement.
Key words: Ageing, Physical activities, Sports activities, Elderly people.
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Effect of E-Registration, E-Filing, and E-Billing on Taxpayer Compliance with Taxpayer Satisfaction as a Variable Intervening
1. American Journal of Humanities and Social Sciences Research (AJHSSR) 2023
A J H S S R J o u r n a l P a g e | 176
American Journal of Humanities and Social Sciences Research (AJHSSR)
e-ISSN :2378-703X
Volume-07, Issue-01, pp-176-184
www.ajhssr.com
Research Paper Open Access
Effect of E-Registration, E-Filing, and E-Billing on Taxpayer
Compliance with Taxpayer Satisfaction as a Variable Intervening
Aminudin; Harti Budi Yanti
Master of Accounting, Trisakti University, Jakarta
ABSTRACT: This research was conducted to find empirical evidence regarding the effect of e-registration, e-
filing, and e-billing on taxpayer compliance, with taxpayer satisfaction as an intervening variable. In this study,
primary data was used, which was distributed to 120 Central Jakarta taxpayer respondents. The sampling
technique used in this study is purposive sampling. Testing the hypothesis using the multiple linear regression
method in SPSS 21 After analysis and conclusions, the following results were obtained: e-registration has no
effect on taxpayer compliance; e-filing has an effect on taxpayer compliance; e-billing has an effect on taxpayer
compliance; and taxpayer satisfaction has an effect on taxpayer compliance. E-Registration has no effect on
taxpayer compliance; E-Filing has an effect on taxpayer satisfaction; E-Billing has an effect on taxpayer
satisfaction; E-Registration has an indirect effect on taxpayer compliance; E-Filing has an indirect effect on
taxpayer compliance; and E-Billing has an indirect effect on taxpayer compliance.
KEYWORDS: E-Registration, E-Filing, E-Billing, Taxpayer Satisfaction, and Taxpayer Compliance
I. INTRODUCTION
Taxes are a very important source of state revenue besides other sources, namely oil and gas revenues
and non-tax revenues. The government continues to make continuous efforts to be able to increase the target of
state revenue from the tax sector. Taxes are mandatory contributions to the state owed by individuals or entities
that are coercive based on the law, not getting compensation directly, and used for regional needs for the greatest
prosperity of the people (UU No. 28 of 2009). However, tax revenues in 2020 are unable to reach the targets set
by the ministry of finance. The Minister of Finance, Sri Mulyani, stated that the realization of tax revenue in
2020 only reached IDR 1,070.0 trillion, or the equivalent of IDR 89.3% of the 2020 State Budget target, which
is IDR 1,198.8 trillion (DDTC News, 2020). This demonstrates that taxpayers continue to be unaware of their
tax obligations. Taxpayer compliance, according to (Nurchamid & Sutjahyani, 2018), is a situation in which
taxpayers are willing and obedient to all tax obligations and tax rights.
The taxpayer compliance rate continues to fluctuate. In 2015, the taxpayer compliance rate was 60.4 percent;
then, in 2016, the taxpayer compliance rate rose to 60.7 percent; in 2017, the compliance rate jumped to 72.6
percent; however, it decreased again to 71.1 percent in 2018. In 2019, the level of taxpayer compliance only
slightly increased by 73 percent. The number of annual income tax returns for 2020 received until the end of
December last year was 14.76 million. The achievements in 2020 are better than the realizations of the previous
five years. (KONTAN.CO.ID, 2020). The lack of taxpayer awareness and compliance occurs because people do
not understand the importance of taxes, and there are many reasons for this, such as the fact that when they want
to pay taxes, it takes quite a while, causing a feeling of laziness in fulfilling their obligations. In order to solve
the problems above, it is necessary to simplify the tax system, especially the tax administration system, so that it
is more effective and efficient in order to increase taxpayer compliance(Sulistyorini et al., 2017).
The Directorate General of Taxes implements a self-assessment system, namely, a system in which taxpayers are
entrusted with self-reporting the amount of tax debt and also making payments, filing, and e-billing. Where the
aim of updating this tax system is the addition of an e-system, the existence of this e-system is expected to be
able to increase taxpayer compliance and also be able to increase public trust in tax administration and tax
employee productivity. The purpose of using information technology in taxation is expected to be to save time,
simplify services, and also make it more accurate.Based on the regulation of the Directorate General of Taxes
Number PER-20/PJ/2013, E-Registration is an online system for registering taxpayers and confirming taxable
entrepreneurs. E-registration is intended for prospective personal taxpayers and corporate taxpayers who wish to
register themselves to obtain a Taxpayer Identification Number (NPWP) and/or the inauguration of a Taxable
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Entrepreneur (PKP).
Furthermore, the e-filing system based on Directorate General of Taxes Regulation Number PER-1/PJ/2014 is a
system used to fill out annual tax returns (SPT) online through the website www.pajak.go.id or application
service provider companies (Pradnyana & Prena, 2019). Previous research conducted at KPP Pratama Denpasar
Timur by (Pradnyana & Prena, 2019)stated that e-filing had a positive and significant effect on taxpayer
compliance. If e-filing is used more effectively, it will increase taxpayer compliance because e-filing is no
longer a time-consuming process for taxpayers.
Furthermore, the e-billing system, according to (Sulistyorini et al, 2017), is a tax payment system with a billing
code, non-tax deposit slip (SSBP), or shopping return deposit slip (SSPB) done manually. It is very simple for
taxpayers to pay their taxes using this system, and they no longer need to spend time queuing at the bank or post
office because it can be done anywhere and at any time. (Husnurrosyidah, 2017) found that e-billing had a
positive effect on taxpayer compliance at Baitul Maal Wattamwil in Kudus Regency. The system implemented
for taxpayers to report and pay electronically also contributes to taxpayer satisfaction.
By looking at the various phenomena described previously, the researcher is interested in conducting further
research on the issue of taxpayer compliance. Therefore, the researcher took the title "The Influence of E-
Registration, E-Filing, and E-Billing on Taxpayer Compliance with Taxpayer Satisfaction as an Intervening
Variable."
II. LITERATURE REVIEW
Theory of Planned Behavior
Theory of Planned Behavior (TPB): This theory was first put forward by Ajzen (1991), in which it describes the
factors that can influence taxpayer compliance behavior from a psychological perspective. Taxpayer behavior
arises because of the intention of the taxpayer regarding whether the taxpayer will comply or not with the tax
regulations that apply in general. Based on the TPB model according to Hidayat and Nugroho (Yasa & Prayudi,
2017)taxpayer behavior can comply with tax provisions because of intention. Three factors can influence this
intention, which are as follows:
Behavioral Beliefs are the belief in the outcome of an action and an evaluation of this result, which will later
form an attitude variable (attitude) towards that behavior.
Normative Beliefs are the taxpayer's beliefs about the opinions of others (normative), which serve as a standard.
Control Beliefs are related to the existence of things that support or hinder their behavior and their perception of
how strongly these things influence it. The results of research conducted by Yasa and Prayudi (2017) show that
intention is the basis for taxpayers to behave obediently.
Compliance Theory
According to(Nurchamid & Sutjahyani, 2018), compliance is a term that is frequently used to describe
obedience or surrender to the goals that have been set.Such a definition has a manipulative or authoritarian
nature. Compliance theory has been extensively researched in the social sciences, especially in the fields of
psychology and sociology, which place more emphasis on the importance of the socialization process in
influencing an individual's behavior. According to (I Wayan Mei Soma Eka Pratama & Sudiartani, 2019), there
are two perspectives in the sociology literature related to compliance with the law, which are called instrumental
and normative. The instrumental perspective assumes that the individual as a whole is driven by self-interest and
responses to changes related to behavior.
This compliance theory is closely related to taxpayer compliance because this compliance theory is the same as
making someone obedient to the rules that have been set. Someone will do it consistently. For example, a person
who previously behaved badly because of the rules made that person have to behave well.
Effect of E-Registration System on Taxpayer Compliance
E-Registration is a system for registering and changing taxpayer data, or confirming or revoking the
inauguration of a taxable entrepreneur, through an online system that is directly connected to the Directorate
General of Taxes (DGT). The implementation of e-Registration for Taxpayers contributes to the quality of tax
administration services because people can register as taxpayers without having to come to the tax service
office. According to Nurbaiti et al. (2016), "e-registration is an internet application that is used online by
taxpayers to register NPWP, perform Taxable Entrepreneurs Confirmation (PKP), and make changes to taxpayer
data."
Based on the results of research conducted by Sri Mulyani in 2019, it showed that e-registration had a positive
and significant effect on taxpayer compliance. Thus, the hypothesis in this study is as follows:
H1: E-Registration Has a Positive and Significant Impact on Taxpayer Compliance
The Influence of the E-Filing System on Taxpayer Compliance
E-filing is a tax reporting system that is done online and can be done in real time. It is hoped that the system
created and stipulated by the DGT can assist taxpayers in terms of reporting their taxes, and it is also hoped that
it will be easier and less of a hassle for taxpayers who want to pay their tax obligations. Research conducted by
(Husnurrosyidah, 2017)states that the existence of an e-filing system has a positive effect on taxpayer
compliance, as taxpayers find it easier to report their taxes with the e-filing system. This research is in line with
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research conducted by (Rita, 2018)which found that e-filing has a positive effect on mandatory compliance. So
based on the results of research conducted by previous researchers, the hypothesis in this study is as follows:
H2: The E-Filing System (X1) Has a Positive Effect on Taxpayer Compliance (Y)
The Influence of the E-Billing System on Taxpayer Compliance
E-billing is a system that can help taxpayers shorten payment times without requiring them to queue at the bank.
As for the indicators of e-billing, there are several, namely ease of the payment process, reduced time allocation,
and the ability to minimize tax processing costs. However, in contrast to research conducted by (Nurchamid &
Sutjahyani, 2018) at KPP Pratama Surabaya Tegalsari, it shows that e-billing has no effect on taxpayer
compliance. Based on the explanation and results of research conducted by previous researchers, the hypothesis
in this study is as follows:
H3: The E-Billing System (X2) has a positive effect on taxpayer compliance (Y).
Effect of Taxpayer Satisfaction on Taxpayer Compliance
Taxpayer satisfaction is a feeling that has been fulfilled by the existence of a system that has been created and
implemented. This satisfaction will have an impact on someone's obedience to what is ordered and determined
(Handayani, 2017)Taxpayer satisfaction can certainly affect the level of taxpayer compliance; the more
taxpayers are satisfied with what has been given to them, the higher the level of taxpayer compliance. Research
conducted(Ardiyansyah et al., 2016) at KPP Pratama Blitar shows that tax satisfaction has a positive effect on
taxpayer compliance. Based on the results of research conducted by previous researchers, the hypothesis in this
study is as follows:
H4: Taxpayer satisfaction (Z) has a positive effect on taxpayer compliance (Y).
Effect of E-Registration on Taxpayer Satisfaction
System Online Taxpayer Registration, or e-Registration, is a registration system that allows changes to taxpayer
data and/or confirmation and revocation of taxable entrepreneurs' confirmation through a system that is
connected directly online with the Directorate General of Taxes. The e-Registration system is one of the service
products at the Directorate General of Taxes that is used to register new taxpayers who wish to obtain a
Taxpayer Identification Number (NPWP) (Helen, 2017), so that it is hoped that with this system, it will be able
to increase taxpayer satisfaction with service tax authorities, and in the end, it is hoped that taxpayer satisfaction
will also have an impact on how obedient the taxpayer is towards his tax obligations. Based on research
(Silalahi, 2015) concerning the effect of the quality of tax services on taxpayer satisfaction
H5: E-Registration (X1) Has a Positive and Significant Influence on Taxpayer Satisfaction (Z)
Effect of E-Filing System on Taxpayer Satisfaction
The transfer of the tax administration system was carried out to be able to improve services so that taxpayers
feel satisfied (Pradnyana & Prena, 2019). The e-filing system is implemented to serve as a solution for changes
in tax administration in order to make it easier for taxpayers. With the satisfaction felt by the taxpayer, it can be
said that the e-filing system has been successful in meeting the needs required by the taxpayer. Research
conducted by (Rita, 2018) shows the results that the implementation of the e-filing system can have a positive
effect on taxpayer satisfaction because it is easier, faster, more effective, and efficient in the services provided,
thus increasing taxpayer satisfaction. And vice versa, if the service provided is bad, taxpayer satisfaction will
decrease. Good service is very important in efforts to increase taxpayer satisfaction. This research is in line with
what was conducted (Harlim, 2019)which obtained the result that e-filing had a positive effect on taxpayer
satisfaction. Based on the description above and the results of research conducted by previous researchers, the
hypothesis in this study is as follows:
H6: The e-filing system (X2) has a positive effect on taxpayer satisfaction (Z).
The Influence of the E-Billing System on Taxpayer Satisfaction
Systematic billing, according to (Pradnyana and Prena, 2019) is a tax payment process using a billing code.
Payments made with the billing system will make it easier for taxpayers to pay their tax obligations; besides
that, it can also shorten the payment time, and tax payments can be made anywhere and anytime. This system is
implemented as an effort to improve the quality of tax authorities' services to taxpayers, and if the taxpayer feels
that all of his needs have been met, then it can be said that this system makes the taxpayer satisfied. The
research conducted (Pratama Pura & Padriyansyah, 2019) shows that the implementation of the e-billing system
has a positive effect on taxpayer satisfaction. In this system, it is quite easy for taxpayers in terms of paying
taxes, and the time needed is relatively short. Based on the description above and the results of previous
research, the hypothesis in this study is as follows:
H7: The E-Billing System (X3) has a positive effect on taxpayer satisfaction (Z).
The Effect of the E-Registration System on Taxpayer Compliance
The implementation of e-Registration for Taxpayers contributes to the quality of tax administration services
because people can register as taxpayers without having to come to the tax service office. "E-Registration is an
internet application that taxpayers use online to register NPWP, perform Taxable Entrepreneurs (PKP), and
change taxpayer data" (Ramizah, Handayani, & Sriyunianti, 2022).According to his research, the
implementation of e-registration has a positive effect on the quality of tax services, where this also has an
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impact on taxpayer satisfaction, whereby the more satisfied taxpayers with tax authority services have an impact
on the more obedient taxpayers are on their obligations, so the study's findings are as follows:
H8: E-Registration (X1) has an indirect effect on taxpayer compliance (Y) through taxpayer satisfaction (Z).
The Effect of the E-Filling System on Taxpayer Compliance
Through Taxpayer Satisfaction (Harlim, 2019) states that an increase in the quality of tax authorities' service to
taxpayers will have an impact on increasing the level of taxpayer satisfaction, so that by increasing taxpayer
satisfaction, it can also increase taxpayer compliance. This research shows that the e-filing system has a positive
effect on taxpayer compliance through increased taxpayer satisfaction. Research conducted by (Rita, 2018) at
the Gunungkidul KPP also shows that e-filing has a positive effect. In his research, he stated that the e-filing
system has been able to provide good service to taxpayers. so that it has an impact on increasing taxpayer
compliance. Based on the description above and the results of research conducted by previous researchers,
H9: The E-Filing System (X2) has an indirect effect on taxpayer compliance (Y) through taxpayer satisfaction
(Z).
The Influence of the E-Billing System on Taxpayer Compliance
E-billing, according to (Harlim, 2019), is a service that is implemented as an effort to improve the quality of
service, which is to increase taxpayer satisfaction. As a result, taxpayer satisfaction has an effect on increasing
the level of mandatory com pliance, because if the taxpayer is satisfied with the services provided by the tax
authorities, the taxpayer will also be obedient in making payments (Harlim, 2019). So when the e-billing system
can meet all forms of taxpayer needs and taxpayers feel satisfied with what is implemented, it will have a
positive impact on taxpayer compliance. Then, based on the results of previous research, the hypothesis in this
study is as follows:
H10: The E-Billing System (X3) has an indirect effect on taxpayer compliance (Y) through taxpayer satisfaction
(Z).
Figure 1. Research Theory Framework
III. RESEARCH METHODS
Research design
In this study, a type of quantitative research using the descriptive analysis method was used. In this quantitative
approach emphasizing objective phenomena, the quantitative approach can also be called data in the form of
numbers (Singgih, 2018: 8). So, based on the definition above, quantitative research using descriptive analysis
methods is a method of collecting, processing, and analyzing data that is carried out by testing statistical
hypotheses that aim to explain systematically and factually variable facts. -variables in this study. In this study,
the aim is to find out how much influence e-registration has.
Population and Sample
The population in this study is all individual taxpayers at KPP Pulogadung. The sample for this research is
individual taxpayers registered at KPP Pulogadung who have used online tax applications. The basis for
determining the sample, according to Roscoe in the book (Sugiyono, 2011), is between 30 and 500. The
sampling technique in this study was carried out using the Purposive Sampling Method, namely, a sampling
technique with certain considerations (Sugiyono, 2011).
Hypothesis Testing Techniques
This study used multiple linear regression data analysis techniques using the SPSS 21 application because in this
study there were more than one variable tested, thus researchers used data analysis techniques that would later
calculate and analyze the data that they had collected to obtain the results from which they drew conclusions.
The multiple linear regression equation is expressed by the following equation model:
Equation one:
FMU = α + β1 ERit + β2 EFit + β3 EBit + β4 KPSit + ε
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Equation two: = α + β1 ERit + β2 EFit + β3 EBit + ε
Information:
KPHit = Taxpayer Compliance
α = Constant
ERit = E-Registration
EFit = E-Filing
Ebit = E-Billing
ε = errors
β = Variable Coefficient
Normality test
Table 1. Normality test
Equation 1
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residuals
N 120
Normal Parameters,
b
Means ,0000000
std.
Deviation
,25376420
Most Extreme
Differences
absolute .052
Positive .052
Negative -.037
Kolmogorov-Smirnov Z ,571
asymp. Sig. (2-tailed) ,900
a. Test distribution is Normal.
b. Calculated from data.
Equation 2
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residuals
N 120
Normal Parameters, b
Means ,0000000
std.
Deviation
,24010935
Most Extreme Differences
absolute ,070
Positive .049
Negative -.070
Kolmogorov-Smirnov Z ,765
asymp. Sig. (2-tailed) ,601
a. Test distribution is Normal.
b. Calculated from data.
Kolmogorov-Smirnov test with a significance level of 0.05. The basis for decision making is that if the
significance value is greater than 0.05, the data is declared to be normally distributed. Based on the results of the
normality test for both equation one and equation two, both of which have a significance value of more than
0.05, namely 0.900 and 0.601, it can be concluded that the data for equations one and two are normally
distributed.
Multicollinearity Test
Table 2. Multicollinearity Test
Equation 1 Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig. Collinearity Statistics
B std.
Error
Betas tolerance VIF
1
(Constant) -1,728 ,458 -3,772 ,000
E-Registration , 116 ,083 .076 1,393 , 166 ,888 1.126
E-Filing ,353 .072 ,322 4,893 ,000 ,601 1,663
E-Billing ,419 ,073 ,364 5,737 ,000 ,649 1,542
Taxpayer
Satisfaction
,488 ,099 ,307 4,949 ,000 ,678 1.475
a. Dependent Variable: Taxpayer Compliance
Equation 2 Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig. Collinearity Statistics
B std. Error Betas tolerance VIF
1
(Constant) 1,909 ,393 4,852 ,000
E-
Registration
,208 .076 ,215 2,733 ,007 ,945 1.058
E-Filing ,226 .065 ,328 3,499 ,001 ,665 1.504
E-Billing , 151 ,067 ,208 2,236 ,027 ,676 1,478
a. Dependent Variable: Taxpayer Satisfaction
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The tolerance value that is commonly used to detect the presence of multicollinearity is 0.10 or greater than a
VIF value of 10. Based on the results of the multicollinearity test above, it shows that the VIF value in both
equation one and equation two shows a value less than 10, namely 1.126, 1.663, 1.542, and 1.475, and the VIF
value in equation two, namely 1.058, 1.504, and 1.478. In addition, the results of the multicollinearity test above
have a tolerance value of less than 10, so it can be concluded that the variables in this study did not exhibit
multicollinearity.
Heteroscedasticity Test
Table 3. Heteroscedasticity Test
Equation 1 Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig.
B std. Error Betas
1
(Constant) ,517 ,273 1,894 ,061
E-Registration .042 .050 .082 ,847 ,399
E-Filing ,001 .043 ,003 ,028 ,978
E-Billing -.033 .044 -.086 -.755 ,452
Taxpayer Satisfaction -.081 .059 -,152 -1.372 , 173
a. Dependent Variable: Abs_Res1
Equation 2
1
(Constant) -.084 ,233 -,362 ,718
E-Registration .042 .045 .089 ,942 ,348
E-Filing ,028 .038 .084 ,741 ,460
E-Billing -.010 .040 -.028 -.250 ,803
a. Dependent Variable: Abs_Res2
The statistical test used is the Glejser test. The regression model can be said to have no heteroscedasticity if the
significance is above the 0.05 level. Based on the results of the heteroscedasticity test in equations one and two,
heteroscedasticity does not occur because both in equation one and equation two all have a significance value of
more than 0.05, namely the sig value of equation one is 0.399, 0.978, 0.452, and 0.173, and the sig value of
equation two is 0.348, 0.460, and 0.803. Therefore, the variables in this study did not exhibit heteroscedasticity.
Multiple Regression Analysis
Table 4. Multiple Regression Analysis
Equation 1 Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig.
B std. Error Betas
1
(Constant) -1,890 ,491 -3,845 ,000
E-Registration ,123 ,074 .084 1,652 ,101
E-Filing ,360 .072 ,329 5,024 ,000
E-Billing ,423 ,073 ,367 5,802 ,000
Taxpayer Satisfaction ,509 .096 ,320 5,327 ,000
a. Dependent Variable: Taxpayer Compliance
Equation 2
1
(Constant) 2,404 ,422 5,691 ,000
E-Registration ,063 .072 ,069 ,872 ,385
E-Filing ,251 .066 ,365 3,825 ,000
E-Billing , 163 ,069 ,225 2,362 ,020
a. Dependent Variable: Taxpayer Satisfaction
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Figure 2. Path Analysis
Based on the picture above, the equation model produced in the path analysis is:
FMU = 0.084ER + 0.329EF + 0.367EB + 0.320KPS + 0.545………………………(1)
KPS = 0.069ER + 0.365EF + 0.225EB + 0.846……………...…………..…………(2)
Thus, Equations one and two are used to calculate the effect of e-registration, e-filling, and e-billing on taxpayer
compliance with taxpayer satisfaction as an intervening variable through path analysis obtained by:
ɛ1 = √ (1 −𝑅2)
ɛ1 = √ (1 – 0,702)
ɛ𝟏=𝟎,545
ɛ2 = √ (1 – 0.283)
ɛ𝟐= 0.846
Then to be able to determine the existence of a mediating effect statistically, namely by knowing the magnitude
of the direct or indirect influence. The calculation of the standardized coefficient beta value is as follows:
Table IV.11 Calculation of Standardized Coefficients Beta
Direct Influence Indirect Influence
Variable Coefficient Value Variable Coefficient Value
ER Against KPS 0.069 EF towards KPH
through KPS
0.069 x 0.320
0.02208+0.084
0.10608
EF against KPS 0.365 EF towards KPH
through KPS
0.365 x 0.320
0.1168+0.329
0.4458
EF against KPS 0.225 EB to KPH
through KPS
0.225 x 0.320
0.072+0.367
0.439
From the table above, it shows that the indirect effect is greater than the direct effect of both the e-registration,
e-filing, and e-billing variables, so that the e-registration variable has an effect on taxpayer compliance through
taxpayer satisfaction, the e-filing variable has an effect on taxpayer compliance through taxpayer satisfaction,
and e-billing variables affect taxpayer compliance through taxpayer satisfaction.
IV. DISCUSSION
Effect of E-Registration on Taxpayer Compliance
Based on the results of the multiple linear regression test in the table above, it shows that the e-registration
variable has a regression coefficient value with a positive direction of 0.084 with a significance value greater
than 0.05, namely 0.101, so from this result, it means that e-registration has no effect on taxpayer compliance.
Therefore, the existence of e-registration has not been able to increase taxpayer compliance.
Effect of E-Filling on Taxpayer Compliance
Based on the results of multiple linear regression testing on the e-filing variable, it has a regression coefficient
with a positive direction of 0.329 and a significance level of 0.000 <0.05. Thus, it can be concluded that the e-
filing variable has a positive effect on taxpayer compliance. However, this result contradicts the results of
research conducted by (Handayani, 2017)and (Nurchamid & Sutjahyani, 2018), which said e-filing had no effect
on taxpayer compliance because many did not understand how to use e-filing and there were still many
taxpayers who were not aware of compliance in conducting tax reporting.
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Effect of E-Billing on Taxpayer Compliance
Based on the results of the multiple linear regression test for the e-billing variable, it has a regression coefficient
with a positive direction of 0.367 and a significance level of 0.000 < 0.05. Thus, it can be concluded that the e-
billing variable has a positive effect on taxpayer compliance. E-billing is a system that can help taxpayers
shorten payment times without requiring them to queue at the bank.
As for the indicators of e-billing, there are several, namely ease of the payment process, reduced time allocation,
and the ability to minimize tax processing costs. then the level of taxpayer compliance will also increase. Vice
versa, if the taxpayer is not using the e-billing system, it will also have an impact on reducing the level of
mandatory compliance.
Effect of Taxpayer Satisfaction on Compulsory Compliance Tax
Based on the results of the multiple linear regression test that has been done, the variable of taxpayer satisfaction
has a regression coefficient value with a positive direction of 0.320 and a significance level of 0.000 < 0.05.
With these results, it can be concluded that the variable of taxpayer satisfaction has a significant positive effect
on taxpayer compliance. Taxpayer satisfaction is a feeling that has been fulfilled by the existence of a system
that has been created and implemented. This satisfaction will have an impact on someone's obedience to what is
ordered and determined (Handayani, 2017).
Effect of E-Registration on Taxpayer Satisfaction
Based on the results of multiple linear regression tests, the e-registration variable has a regression coefficient
value with a positive direction of 0.069 and a significance level of 0.385 > 0.05, so from these results, it can be
concluded that e-registration does not significantly influence taxpayer satisfaction because it has a value
significance greater than 0.05. Therefore, the existence of e-registration has not been able to increase taxpayer
compliance.
Effect of E-Filling on Taxpayer Satisfaction
Based on the results of tests that have been carried out on multiple linear regression calculations for the e-filing
variable, it has a regression coefficient value with a positive direction of 0.365 and a significance level of
0.000 < 0.05. With these results, it can be concluded that the e-filing variable has a significant positive effect on
taxpayer satisfaction. The results of this study are also in line with research conducted by Putra & Padriansyah
(2019) and Harlim (-filing variable, it has a regression coefficient value with a positive direction of 0.365 and a
significance level of 0.000 0.05. With these results, it can be concluded that the e-filing variable has a
significant positive effect on taxpayer satisfaction. The results of this study are also in line with research
conducted by Putra & Padriansyah (2019) and Harlim (2019), which explain that e-filing has an effect on
taxpayer satisfaction. This e-filing system is very easy to use with fast access and can be done in real time
according to the time we want to do reporting, which increases the feeling of taxpayer satisfaction and makes
tax reporting easier.
Effect of E-Billing on Compulsory SatisfactionTax
Based on the results of multiple linear regression tests in this study, the e-billing variable has a regression
coefficient value with a positive direction of 0.225 and a significance level of 0.20 < 0.05. These results indicate
that e-billing has a significant positive effect on taxpayer satisfaction. DGT implemented e-billing to improve
taxpayer satisfaction, allowing taxpayers to make payments in real time wherever and whenever they want. It
turns out that it is able to provide a sense of satisfaction with the services provided by tax officers, so that the
existence of an e-billing system can increase taxpayer satisfaction.
Effect of E-Registration through Taxpayer Satisfaction on Taxpayer Compliance
Based on the path coefficient value of the e-registration variable on taxpayer compliance through taxpayer
satisfaction of 0.10608, it is greater than the direct effect of e-registration on taxpayer compliance of 0.084. So
with this value, it can be concluded that the e-registration variable, through taxpayer satisfaction, has an indirect
effect on taxpayer compliance. This e-registration system is used to make it easier for taxpayers to report taxes
and increase mandatory satisfaction.
Effect of E-Filing through Taxpayer Satisfaction on Taxpayer Compliance
Based on the path coefficient value of the e-filling variable on taxpayer compliance through taxpayer
satisfaction of 0.4458, it is greater than the direct effect of e-registration on taxpayer compliance of 0.0.329. So
with this value, it can be concluded that the e-filing variable, through taxpayer satisfaction, has an indirect effect
on taxpayer compliance. This e-filing system is used to make it easier for taxpayers who wish to report taxes
and to increase the satisfaction of taxpayers who previously reported manually, which took days to report.
Effect of E-Billing through Taxpayer Satisfaction on Taxpayer Compliance
Based on the path coefficient value of the e-billing variable on taxpayer compliance through taxpayer
satisfaction of 0.439, it is greater than the direct effect of e-billing on taxpayer compliance of 0.367. So with
these results, it can be concluded that the e-billing variable, through taxpayer satisfaction, has an indirect effect
on taxpayer compliance. An electronic payment system, namely e-billing, is used for taxpayers to make
payments wherever and whenever they want (Putra & Padriyansyah, 2019). This research is in line with
research conducted by Rindy et al. (2019), which states that e-billing has a direct effect on taxpayer compliance.
9. American Journal of Humanities and Social Sciences Research (AJHSSR) 2023
A J H S S R J o u r n a l P a g e | 184
As a result, it is possible to conclude that e-billing has a direct impact on taxpayer compliance as well as an
indirect impact through taxpayer satisfaction.
V. CONCLUSION
The object of research in this study is the Central Jakarta taxpayer. This study aims to determine whether e-
registration, e-filing, and e-billing affect taxpayer compliance, with taxpayer satisfaction as an intervening
variable. The number of samples used in this study was 120. As for the test results from the study, it can be
concluded that while e-registration has no effect on taxpayer compliance, e-filing has a significantly positive
effect on taxpayer compliance. e-billing has a significant positive effect on taxpayer compliance, taxpayer
satisfaction has a significant positive effect on taxpayer compliance, e-registration has no effect on taxpayer
satisfaction, e-filing has a significant positive effect on taxpayer satisfaction, e-billing has an effect significantly
positive on taxpayer satisfaction, e-registration has a significant positive effect on taxpayer compliance through
taxpayer satisfaction, the effect of e-filing on taxpayer compliance through taxpayer satisfaction, and e-billing
has an effect on taxpayer compliance through taxpayer satisfaction tax
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