| Issue |
E3S Web Conf.
Volume 426, 2023
The 5th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2023)
|
|
|---|---|---|
| Article Number | 01020 | |
| Number of page(s) | 10 | |
| Section | Integrated Sustainable Science and Technology Innovation | |
| DOI | https://doi.org/10.1051/e3sconf/202342601020 | |
| Published online | 15 September 2023 | |
The Effect of E-System Modernization, Self Efficacy and Digital Literacy Capabilities on Taxpayer Compliance
Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia 11480
* Corresponding author: meiryani@binus.edu
This study aims to determine and examine the factors that influence taxpayer compliance. The research was conducted on Individual Taxpayers of the Kalideres Primary Tax Service Office. In this study using quantitative methods and primary data collection by distributing questionnaires to 100 respondents, using multiple linear regression tests with SPSS version 23. The results of this study are the e-system represented by e-registration has a significant effect on taxpayer compliance. Meanwhile, e-filling has no effect on taxpayer compliance. While self efficacy affects taxpayer compliance and digital literacy capabilities have no effect on taxpayer compliance.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.