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Journal articles on the topic 'Modernization of Tax Information Technology'

Author: Grafiati

Published: 5 June 2025

Last updated: 16 July 2025

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1

Ariani, Marieta, and Syamsurizal Syamsurizal. "KEPATUHAN WAJIB PAJAK ORANG PRIBADI DITINJAU DARI TRANSPARANSI INFORMASI, MODERNISASI TEKNOLOGI PELAYANAN PAJAK DAN SANKSI PAJAK." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 17, no. 1 (2022): 111–30. http://dx.doi.org/10.25105/jipak.v17i1.10396.

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This research aims to test the effect of information transparency, modernization of tax service technology, and tax sanctions against individual taxpayer compliance. Independent variables in this study are information transparency, modernization of tax service technology, and tax sanctions, while the dependent variable is individual taxpayer compliance. This research uses primary data by handing out questionnaires to the taxpayer. 380 questionnaires had been handed out to private taxpayers in KPP Pratama Jakarta Sunter, The method used in the research is convenience sampling. Data analytic use

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Setyorini, Margareth. "ANALISIS RESTRUKTURISASI ORGANISASI DAN PENERAPAN E-SYSTEM TERHADAP KEPUASAN KERJA PEGAWAI PADA KANTOR PELAYANAN PAJAK." MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara 5, no. 2 (2021): 44. http://dx.doi.org/10.51774/mapan.v5i2.124.

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Weakness of tax administration led to a less than optimal tax revenue, therefore, the government made some efforts to improve, one of which is the implementation of the modernization of tax administration. The purpose of this study was to determine whether administration modernization have influenced and contributed to employee satisfaction KPP Mulyorejo, Surabaya. This research is in the positivist paradigm by using a quantitative approach. Object of study is a personnel numbering KPP Mulyorejo sample of 84 people and 35 employees. Partial Least Square (PLS) is a method of analysis is a power

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Atikah Nafisatul, Nita Andriyani Budiman, and Zaenal Afifi. "Menelusuri Kepatuhan Pajak: Faktor-faktor Penentu dan Studi pada Wajib Pajak Orang Pribadi di Kabupaten Kudus." Jurnal Akuntansi AKUNESA 12, no. 3 (2024): 238–50. https://doi.org/10.26740/akunesa.v12n3.p238-250.

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This study aims to analyze the effect of information transparency, modernization of tax service technology, tax sanctions, subjective norms, and trust in the government on tax compliance for individual taxpayers in Kudus Regency. The sampling technique used in this study was purposive sampling with a total of 445 respondents. This study used a quantitative method with primary data obtained through distributing questionnaires. The analytical method used in this research is PLS-SEM with SmartPLS software. The results of this study indicate that information transparency, modernization of tax serv

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Ayu Praditias Sumono Putri, Arief Rahman, Ali Muhdor, and Fitriyah Kusuma Devi. "ANALYSIS OF INFORMATION SYSTEM MODERNIZATION IN IMPROVING INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA SUKOMANUNGGAL SURABAYA." Jurnal Ekonomi dan Bisnis 19, no. 1 (2025): 75–88. https://doi.org/10.53916/jeb.v19i1.101.

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The Directorate General of Taxes is carrying out new innovations in the field of taxation, namely by utilizing information technology, resulting in the launch of computer taxation systems such as modernization, e-filing to make it easier for taxpayers to report annual tax returns. This research aims to evaluate the impact of implementing modernization of the tax system, especially the e-filing feature, on increasing individual taxpayer compliance at KPP Pratama Sukomanunggal Surabaya. Using a descriptive qualitative approach, this research collects data through interviews, observation and docu

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Djafri, Intan Arsitia, Intan Damawati, Suharto Suharto, I. Gusti Agung Raka Putra Satwika, and Rahmatullah Rahmatullah. "Utilization of Information and Communication Technology in the Tax Administration System to Increase Taxpayer Compliance." Ilomata International Journal of Tax and Accounting 4, no. 1 (2023): 14–25. http://dx.doi.org/10.52728/ijtc.v4i1.670.

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Adaptation to changes based on information and communication technology (ICT) causes obstacles and community preparedness for the 5.0 age, also known as society 5.0. This necessitates the digital revolution of all disciplines, including taxation. Government efforts to promote taxpayer compliance include creating a contemporary tax administration system encompassing organizational structure, business processes, information and communication technology, human resource management, and applying good governance. In addition to the tax administration system, taxpayer knowledge also influences the le

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Sarinah, Rasmin, Muhamat Arif Afandi, and Febriansyah. "MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK HOTEL KOTA KENDARI." Journal Publicuho 7, no. 4 (2025): 2475–87. https://doi.org/10.35817/publicuho.v7i4.624.

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This study aims to determine the modernization of the tax administration system in improving the compliance of hotel taxpayers in Kendari City. This research uses a qualitative methodology with a descriptive approach. Data was collected through in-depth interviews, document studies, and observations at the Kendari City Regional Revenue Agency, as well as hotel taxpayers in Kendari City. The results of this study indicate that the modernization of the tax administration system can improve hotel taxpayer compliance in Kendari City. This can be seen from the dimensions of the modernization of the

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Paojan, MS, Jumiati Eti, and Pangestu Tiara. "The Effect of Modernization of Tax Information Technology and Taxpayer Awareness on Taxpayer Compliance." Journal of Economics, Finance and Management Studies 06, no. 08 (2023): 4116–23. https://doi.org/10.5281/zenodo.8289340.

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This study aims to determine how much influence between Modernization of Tax Information Technology and Taxpayer Awareness on Compliance of individual taxpayers. This research was conducted on individual taxpayers (employees and non-employees) in the KPP Pratama Purwakarta area with quantitative methods. The data source in this study is primary data obtained from questionnaires distributed to respondents using a Likert scale and the sampling method using "Purposive Sampling", namely sample collection techniques with certain considerations. The sample in the study amounted to 100 resp

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Hadiwibowo, Imam, Ali Jufri, Trizka Alyaa Herdina, and Faldi Ibrahim. "Taxpayer Compliance: Determinants of Tax Administration and Tax Volunteer Moderation." West Science Business and Management 1, no. 05 (2023): 459–71. http://dx.doi.org/10.58812/wsbm.v1i05.498.

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Taxes are the biggest contributor to the current state budget. The government, through the Directorate General of Taxes, tries to always optimize revenue from the tax sector by seeking changes in various aspects towards a better direction. In order to increase the level of taxpayer compliance, the Director General of Taxes has attempted to create innovation by implementing tax modernization. The aim of tax modernization itself is to optimize revenue, implement a reliable administrative system, utilize information technology, form a good image and trust from the public and tax modernization is

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Owens, Jeffrey, and Sabina Hodžić. "Policy Note: Blockchain Technology: Potential for Digital Tax Administration." Intertax 50, Issue 11 (2022): 813–23. http://dx.doi.org/10.54648/taxi2022087.

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Currently, blockchain is one of the most innovative emerging digital technologies. As such, it can undermine traditional business models and revolutionize tax administration. This objective of this article is to present the potential of blockchain technology in the administration of specific tax categories such as payroll taxes, value added tax, international taxes, and customs. It also analyses blockchain technology’s strengths, weaknesses, opportunities, and threats (SWOT) with a focus on tax administration. As a generator of a substantial amount of information, tax administration requires r

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Pernamasari, Rieke, and Syifa Nur Rahmawati. "ANALISIS PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK." Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) 1, no. 1 (2021): 77–97. http://dx.doi.org/10.32509/jakpi.v1i1.1346.

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Changes or modernization of the tax administration system is one of the government’s efforts in improving taxpayer compliance. Changes made covering the areas of organizational structure, business processes and information technology and communications, human resource management, and implementation of good governance. The purpose of this study was to determine the influence of modernization of the tax administration system onindividual taxpayer complience (Survey on the taxpayer in KPP Pratama Jakarta Kembangan). Data were obtained from 100 respondents listed as individual taxpayer in KPP Prat

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Addina Al Qoyyimah and Mhd. Ridho Akbar. "Transportasi Pajak dan Implikasinya terhadap Kepatuhan Wajib Pajak." Akuntansi dan Ekonomi Pajak: Perspektif Global 2, no. 2 (2025): 01–12. https://doi.org/10.61132/aeppg.v2i2.918.

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This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and

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Tang, Jingyi, Xiaobo Huang, Hanyi Ruan, Jiachun Han, and Deyu Li. "On Promoting the Quality Improvement of Tax Services by "Managing Taxation with Numbers" by Grassroots Tax Authorities under the Background of "Smart Taxation"." International Journal of Global Economics and Management 3, no. 1 (2024): 116–24. http://dx.doi.org/10.62051/ijgem.v3n1.14.

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Chinese path to modernization is a modernization that conforms to the development of the information age and the digital process. Digital technology is fully integrated into all fields and the whole process of economic society and ecological civilization construction, which has brought extensive and profound impact on human production and life. This article conducts an actual visit to grassroots tax authorities in Bengbu City, and based on a questionnaire survey, adopts a literature research approach and statistical analysis method to explore the implementation effect of this problem. It objec

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Olumoh, Yusuf Alabi, and Mubaraq Sanni. "Information Technology Adoption And Operational Performance In State Tax Administration: Evidence From Osun State, Nigeria." Journal of Accounting Inaba 4, no. 1 (2025): 1–21. https://doi.org/10.56956/jai.v4i1.409.

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The modernization of tax administration through information technology (IT) has become critical for improving the operational performance of tax authorities globally. Many States Internal Revenue Services have been encountering challenges on adoption and implementation of information technologies in tax processes, collections and compliance, due to its complexities, weak tax legislation and enforcement, which in turn reduce the operational performance of state revenue agencies. Given these issues, this study examines the role of IT adoption in enhancing the operational performance in the Osun

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Prasetyo, Donatius Tri, and Ning Rahayu. "SWOT Analysis of the Implementation of Tax Dispute Administration and Electronic Trials (E-Tax Court) at the Indonesian Tax Court." Jurnal Public Policy 10, no. 3 (2024): 231. https://doi.org/10.35308/jpp.v10i3.10317.

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Implementation of Tax Dispute Administration and Electronic Hearings (E-Tax Court) at the Indonesian Tax Court is an effort to increase the use of technology and information systems in the Indonesian Tax Court process. Implementation E-Tax Court and technology integration can help speed up the process and increase the efficiency of the Indonesian Tax Court. This research aims to analyze implementation E-Tax Court in terms of Analysis Strengths, Weaknesses, Opportunities, And Threat (SWOT) and analyze the supporting factors for successful implementation E-Tax Court in Tax Dispute Administration

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Zikra, Afdhal, and Arie Yulfa. "Analisis Perhitungan Pajak Bumi dan Bangunan Berbasis Data 3D Menggunakan UAV dan LiDAR di Kecamatan Baso, Kabupaten Agam." Al-DYAS 4, no. 2 (2025): 722–38. https://doi.org/10.58578/aldyas.v4i2.4913.

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Land and Building Tax (PBB) calculations using conventional methods often face obstacles in terms of accuracy and efficiency. This research implements UAV (Unmanned Aerial Vehicle) technology integrated with LiDAR sensors to optimize PBB calculations in Baso District, Agam Regency in 2024. The research method used is applied research with a quantitative approach, using DJI Terra and TerraSolid software for data acquisition and processing. The results showed that UAV-LiDAR technology is able to produce 3D spatial data that presents detailed information about the dimensions of tax objects, inclu

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Hu, Sirui. "Does the Digitalization of Tax Administration Promote Corporate Innovation?" Advances in Economics, Management and Political Sciences 168, no. 1 (2025): 170–77. https://doi.org/10.54254/2754-1169/2025.21782.

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Since the beginning of the 21st century, the rapid advancement of modern information technology has provided new avenues for tax administration reform. The relationship between tax administration and corporate innovation has not been extensively investigated in existing research. Moreover, current literature often assumes that strengthening tax administration suppresses corporate innovation. The research selects A-share listed firms from 2008 to 2021 as the study sample and utilizes the "Golden Tax Phase III" initiative as a quasi-natural experiment. Employing the difference-in-differences (DI

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Ridwan, Risvina, Basri Modding, and Tenriwaru Tenriwaru. "The Role of Modern Tax Administration on Tax Services Quality." International Journal of Business, Law, and Education 5, no. 1 (2024): 1078–86. http://dx.doi.org/10.56442/ijble.v5i1.519.

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This study aims to examine the effect of Modernization of Tax Administration on the Quality of Tax Services at the South Makassar Primary Tax Service Office. The data in this study were obtained from taxpayers registered at KPP Pratama Makassar Selatan in 2022, namely individual taxpayers and corporate taxpayers who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire / statement sheet to respondents and withdrawing samples using the sIovin formula with a total of 100 taxpayer respondents. The analysis that will b

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18

Jiang, Yuan, Jianwen Qin, and Hayat Khan. "The Effect of Tax-Collection Mechanism and Management on Enterprise Technological Innovation: Evidence from China." Sustainability 14, no. 14 (2022): 8836. http://dx.doi.org/10.3390/su14148836.

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Tax collection and management is an important cornerstone to safeguard a country’s financial strength, and it is also a key task to realize the modernization of a country’s tax governance. This study examines the effect of tax-collection mechanism and management on technological innovation in China from 2007 to 2020. By using a fixed effect model, the findings indicate that a higher intensity of regional compulsory tax collection and management rises the level of technological innovation of enterprises. Strengthening tax collection and management is more conducive to raising the level of techn

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LYSETSKA, Nelya. "Features of tax control of the new EU countries: the example of Latvia." Fìnansi Ukraïni 2021, no. 10 (2021): 55–60. http://dx.doi.org/10.33763/finukr2021.10.055.

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The paper substantiates comprehensive approaches to the formation of an effective mechanism for tax control of income and expenses of taxpayers in the Baltic States, in particular in Latvia. In order to effectively implement methods of controlling income and expenditure on a legal basis, first of all, it is necessary to start comprehensive and persistent fight against shadow income. Methodological approaches should include: attracting public investment to create an information digital infrastructure for processing declarations; the elimination of shadow flows, as well as the implementation of

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Khodijah, Ina, and Raden Irna Afriani. "APPLICATION OF TAXATION E-SYSTEM TO THE UNDERSTANDING OF ACCOUNTING STUDENT AT BINA BANGSA UNIVERSITY." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 3, no. 1 (2020): 10. http://dx.doi.org/10.32493/eaj.v3i1.y2020.p10-19.

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Taxation e-system is a modernization of taxation using information technology. With the use of information technology in taxation, it is expected to be able to improve service to taxpayers, both in terms of quality and time so that it is more effective. But the knowledge of most taxpayers, especially students about the tax e-system is still low, so the Directorate General pf Taxes needs to socialize the existence of this tax e-system. The research objective is to determine the effect of the use of taxation e-system in the form of e-registration, e-spt, e-filling, e-billing to the understanding

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Wulandani, Sri Astuti, Tria Amallia, and Zafira Nur Yusra. "Optimalisasi Target dan Realisasi Pajak Pada E-Filling di Kota Bandung." Jurnal Perpajakan dan Keuangan Publik 1, no. 1 (2022): 22–30. http://dx.doi.org/10.15575/jpkp.v1i1.20361.

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One form of tax administration modernization for the use of information technology in the taxation sector is the use of E-Filling. In general, the E-Filling system is still less attractive to taxpayers. It can be seen that there are still very few E-Filling users in Indonesia. This study aims to determine the target optimization and realization of e-filling taxes in the city of Bandung. Researchers find information using optimization indicators that are guided by three aspects, namely goals, decision alternatives, and limited resources. This research method uses descriptive research using a qu

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Joseph, BIMBALA NGWABA, KUDILUA KIABABANZAWOKO, ZUMBU Papy KULUNGU, et al. "Fostering Tax compliance in RDC: Lesson from Korean Case Study." Fostering Tax compliance in RDC: Lesson from Korean Case Study 8, no. 11 (2023): 13. https://doi.org/10.5281/zenodo.10154189.

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In the Democratic Republic of the Congo (DRC) as in most developing countries, tax revenue is the primary source of funding of government expenditure. Consequently, tax administration must be the most prestigious, efficient, proactive, organized sector ever. The questions at the center of economic policies are: what is the suitabletax system like? And how can it be designed to "optimally" raise revenue to finance public expenditures and promote economic development? Many developed countries have tried hard and achieved efficient tax management system using available solutions in hand including

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ELEM, Sutri, Lintje KALANGI, and Claudia W. M. KOROMPIS. "Analysis of the Level of Compliance of Corporate Taxpayers in Reporting PPN Period SPT Using E-Invoice 3.0 on Tax Revenue Performance at KPP Pratama Manado." Journal of Governance, Taxation and Auditing 2, no. 1 (2022): 01–07. http://dx.doi.org/10.38142/jogta.v2i1.674.

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Taxpayer compliance plays an important role in tax revenue. The more taxpayers are obedient in paying taxes, the greater the tax revenue received. The development of information systems and technology in the taxation sector continues to be carried out by the government to ensure compliance and accountability in tax collection. One of them is a change in the tax administration system or what is commonly called tax system modernization. In order to improve the ease of service to PKP, the Directorate General of Taxes released the latest e-invoice application, namely e-invoice 3.0. The e-faktur 3.

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Utari, Gusti Ayu Kade Dewi, Luh Kade Datrini, and Ni Nengah Seri Ekayani. "Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan." Jurnal Riset Akuntansi Warmadewa 1, no. 1 (2020): 34–38. http://dx.doi.org/10.22225/jraw.1.1.1542.34-38.

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This research aims is to obtain empirical evidence of the influence of Organizational Structure Business Process and Information and Communication Technology, Humanz Resource Management, Good Governance and Taxpayer Awareness of the compliance of individual taxpayers at the Primary TaxeOffice (KPP) Tabanan. Sample determination method using the incidental sampling method. Data collection is done by distributing questionnaires. The data is analysis by using multiple linear regression analysis. The results showed that the Organizational Structure, Business Process and Information and Communicati

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Juwita Andriani. "Antecedents of Use of e-SPT and Their Impact on Taxpayer Compliance (Case Study: Special Region of Yogyakarta)." Jurnal Ilmiah Akuntansi dan Finansial Indonesia 5, no. 1 (2021): 1–6. http://dx.doi.org/10.31629/jiafi.v5i1.3860.

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The development of information technology today is very helpful for all human activities such as ordering goods, buying and selling, applying for jobs, and so forth. Modernization of tax administration is carried out by the DJP as a form of improving the quality of taxation services to taxpayers, one of which is the development of debt tax reporting using electronic SPT (e-SPT) or by using computers. The population in this study is taxpayers who live in the Special Region of Yogyakarta. The sample in this study is individual taxpayers who live in the Special Region of Yogyakarta. This study us

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Walters, Eddison. "Eddison Walters Self-Employment Tax Modernization Reform Entrepreneurship Revitalization Negative Marginal Returns Adjustment Theory: Tax Reform for Forgotten American Workers That Will Increase Tax Revenue in Today’s Technological Driven Economy." European Journal of Accounting, Auditing and Finance Research 12, no. 10 (2024): 88–101. http://dx.doi.org/10.37745/ejaafr.2013/vol12n1088101.

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Technological advancement's impact has significantly affected the entire United States economy, including the increasing self-employment tax burden for many Americans struggling to keep their head above water. Small business failure continues while many Americans see self-employment tax burden increase. The number of business failures started outpacing new business startups in 2008, coinciding with the Global Financial Crisis. Research in the Literature presented evidence that technological advancement was the most significant factor causing the housing price increase facing the country today.

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Shi, Zexin. "Influencing Factors of Taxpayers’ Tax Compliance in the Perspective of Government Governance." Proceedings of Business and Economic Studies 4, no. 3 (2021): 46–51. http://dx.doi.org/10.26689/pbes.v4i3.2189.

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At present, government governance reflects that the new public management plays an irreplaceable role in promoting the social participation of democratic individuals, stimulating the vitality of the society, as well as improving the equal consultation between citizens and governments under the guidance of the governance spirit. Especially in the process of transformation of the industrial society, significant changes have taken place in government governance modes. The government plays important roles in the democratic society to form clear theoretical frameworks in view of their understanding

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Khan, Asad Ullah, Muhammad Rafi, Zhiqiang Zhang, and Asad Khan. "Determining the impact of technological modernization and management capabilities on user satisfaction and trust in library services." Global Knowledge, Memory and Communication 72, no. 6/7 (2022): 593–611. http://dx.doi.org/10.1108/gkmc-06-2021-0095.

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Purpose Dynamic technologies have revolutionized human socio-economic activities, including health care, higher education, business and improved customer service in academic sectors. Leveraging the latest technology leads to high productivity, confidence, improved management skills, satisfactory performance and innovative academic services. In the era of technocentrism, the purpose of this paper is to find out whether useful technologies and competent user managers support users in the use of resources, increasing research productivity and improving academic library services. Design/methodolog

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BAY, Serhiy, and Anna PRISYAJNYUK. "IT CLUSTERS IN UKRAINE: ECONOMIC POTENTIAL." Economy of Ukraine 2018, no. 9 (2018): 50–59. http://dx.doi.org/10.15407/economyukr.2018.09.050.

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As an organizational form of economic relations, clusters play a key role in development projects of the regions of Ukraine. Traditionally, industrial, agrarian, tourist, logistic and trade clusters predominate in the general structure of national clusters. However, such a structure is a real indicator of the technological diversity of Ukrainian economy at the level of restrained development. At the same time, high-tech IT clusters of various organizational configurations become guarantors of timely innovative modernization and sustainable economic growth. There are almost no programs for the

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Tapia Alvarez, Maria Deysi, Ramsés Cabrera-Gala, Mariana Vaquero Martinez, et al. "Green Growth: Towards the Creation of Shared Value." International Journal of Scientific Research and Management (IJSRM) 11, no. 09 (2023): 5144–51. http://dx.doi.org/10.18535/ijsrm/v11i09.em10.

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Green growth promotes entrepreneurship with cutting-edge technology and advances in the modernization of production processes through the best use of company resources and preserving natural wealth. This manuscript aimed to know the Tehuacan businesspeople’s perceptions around green competitiveness in three dimensions: perception, experience, and management. The method was quantitative, non-experimental, cross-sectional, and descriptive, for which a research instrument was carried out to determine if they included actions related to climate change based on organizational management and focused

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Nepal, Ratna Mani. "Leaderships in the Global South: On BP Koirala's Economic Thinking." International Journal of Social Sciences and Management 7, no. 1 (2020): 21–29. http://dx.doi.org/10.3126/ijssm.v7i1.27104.

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Political leaderships in the global south emerged in course of anti-colonial movements or movements against domestic authoritarianism. The leaderships in these liberation movements also laid foundation for social and economic development of the respective countries, besides political transformation. This article analyzes economic thinking of BP Koirala of Nepal, who led the land-locked country to transform from Rana oligarchy to political democracy. Information by interviews and narrative analysis show that BP's economic perspectives were in germinal form, though he discussed on varieties of i

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Ivanova, N. I. "Technological Modernization in the Modern World Economy." Economics, taxes & law 17, no. 3 (2024): 17–28. http://dx.doi.org/10.26794/1999-849x-2024-17-3-17-28.

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The subject of the study is the progress of technological modernization in China, the USA and European countries. The purpose of the work is to substantiate the strengthening of global technological competition and the activation of scientific and technical policy as the main direction of modernization in the world, i. e. the process of updating political, economic and social systems in accordance with the needs of the time. The article analyzes the main provisions of the “Made in China 2025” program, shows the results and further initiatives of the CPC for the development of science and innov

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Hmyria, Viktoriia, and Volodymyr Kucherenko. "ECONOMIC SECURITY MANAGEMENT OF AGRICULTURAL ENTERPRISES AT THE REGION." Ukrainian Journal of Applied Economics 4, no. 4 (2019): 388–94. http://dx.doi.org/10.36887/2415-8453-2019-4-43.

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The purpose of this article is to study theoretical approaches to definition of economic essence and directions of economic security formation of agricultural enterprises at the region. Analysis of the theoretical aspects of the research object showed that currently there are different approaches to the economic security interpretation. It is considered as a process of meeting public needs, protection of the state national interests, the economic stability, the state of the national economy, in which the country provides its own sovereignty, a state of protection against a certain type of thre

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Azizah, Aisyah Nur, Eko Ruddy Cahyadi, and Heti Mulyati. "The Change of Visitor Intention Toward Virtual Reality Using The Theory of The Acceptance Model." Indonesian Journal of Business and Entrepreneurship 11, no. 2 (2025): 454. https://doi.org/10.17358/ijbe.11.2.454.

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Background: Virtual Reality (VR) is one of the technologies that has experienced significant growth during Industry 4.0. The total value of tourism-related digital industries is estimated to reach US$210 billion by 2025.Purpose: The purpose of this research is to analyze the factors that contribute to VR usage with the Extended Technology Acceptance Model and to analyze changes in the usage intention of VR.Design/methodology/approach: The factors contributing to the utilization of VR in this study can be analyzed using the Extended Technology Acceptance Model (TAM) approach through Structural

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Sinaga, Fransiska Isadora, Amries Rusli Tanjung, and Fajar Odiatma. "DETERMINAN KEPATUHAN PAJAK UMKM: LINGKUNGAN SEBAGAI VARIABEL MODERASI." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 1, no. 3 (2020): 402–3. http://dx.doi.org/10.31258/jc.1.3.402-403.

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This research aims to examine the effect of tax information and modernization of the tax administration system on tax compliance to the entrepreneur of micro, small, medium entreprise in Pekanbaru city with environment as moderating variable. The data in this study is the primary data. The population in this study were all the Micro, Small, Medium Entreprises in the culinary industry in Pekanbaru City. The sampling method used in this study incidental method. The sample used in this study were 83 respondents. The method of data analysisused to test of hypothesis is SEM-PLS using WarpPLS 6.0 Ve

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Pereira Ribeiro, Marcia Carla, Álvaro Augusto Camilo Mariano, Samuel Anderson Nunes, and Helena Maria De Lara Conceição. "BLOCKCHAIN E SMART CONTRACTS APLICADOS NO DIREITO IMOBILIÁRIO E SUAS REPERCUSSÕES PARA AS EMPRESARIAIS NO AGRONEGÓCIO/Blockchain and smart contracts applied in real estate law and their repercussions for agribusiness companies." Informe GEPEC 28, no. 1 (2024): 350–65. http://dx.doi.org/10.48075/igepec.v28i1.32775.

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A burocracia e a falta de diligência são consideradas grandes obstáculos para a realização de negócios jurídicos. Atenta às questões decorrentes do tempo na troca de informações entre órgãos de função pública, a tecnologia blockchain e os smart contracts poderão trazer a eficiência almejada sem dispensar a fundamental segurança nas relações fundiárias. O artigo analisa como a implementação da tecnologia blockchain e dos smart contracts poderão ser efetivados e as potenciais repercussões geradas por tais mudanças. A pesquisa explora a possibilidade do compartilhamento de dados imobiliários atra

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Kussuari, Kussuari, and Puspahadi Boenjamin. "PENGARUH KEBIJAKAN PENGAMPUNAN PAJAK DAN MODERNISASI SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 14, no. 1 (2019): 59. http://dx.doi.org/10.25105/jipak.v14i1.5080.

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<p><em>This research’s aims to analyze the impact of the 2016 tax amnesty policy and modernization of tax information system on individuall taxpayers compliance. Independent variabels in this research are the 2016 tax amnesty policy, modernization of tax information system e-billing system, e-filing system and e-SPT system for individual taxpayer. The dependent variabel is the compliance of individual taxpayers. </em> <em>This reseach uses primary data, by giving questionnaires to respondents by online and meet directly the individual tax payers and filled by 168 respon

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Suraj, Kapse, Kurumkar Akshay, Manthapurvar Vighnesh, and Rajesh Tak Prof. "An Analytical Survey on Prediction of Air Quality Index." International Journal of Trend in Scientific Research and Development 3, no. 6 (2019): 353–55. https://doi.org/10.5281/zenodo.3587873.

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A drastic increase of modernization gives birth to many industries and automobiles, which intern becomes the very common reason for the environmental issues like Air and water pollutions. Air pollution is the immediate affecting factors in our life, which contaminates the air that we breathe to cause serious health hazards. So it is very important to predict the Air quality index for the future coming days so that proper prompt action can be taken by the concern authorities to curb the same. The air quality reading for the different gases can be collect through the physical sensors and these r

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Матвейчук, Л. О. "State tax service modernization in the context of electronic taxation regime development." PUBLIC ADMINISTRATION ASPECTS 4, no. 1-2 (2016): 81–91. http://dx.doi.org/10.15421/1516010.

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Developed the process of modernization of the tax service of the country in the sphere of electronic taxation. Exposed and analyzed phased modernization and process of development of automation of tax administration, information and informational infrastructure development of the tax service. Described information system of the body: creation, present state and direction of development. Proved the necessity of innovation and information technologies in the activities of the tax service to improve the efficiency and the formation of a new model of taxation governance.

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Yunita Sari Rioni, Wan Fachruddin, and Destari Damanik. "The Influence of the Use of Tax Technology for UMKM Taxpayers in the Village of Lau Gumba, Karo District." Proceeding of The International Conference on Business and Economics 1, no. 2 (2023): 86–95. http://dx.doi.org/10.56444/icbeuntagsmg.v1i2.869.

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This study aims to analyze the impact of technology utilization and modernization of the tax administration system on MSME taxpayer compliance. The independent variable in this study is the effect of taxation technology utilization, modernization of the tax administration system, while the dependent variable is MSME taxpayer compliance. This study uses primary data.

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Kosarin, S. P., Yu A. Lebedeva, and I. V. Mil'kina. "Modernization of informational system of tax authorities of the Russian Federation." E-Management 2, no. 1 (2019): 42–51. http://dx.doi.org/10.26425/2658-3445-2019-1-42-51.

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The article analyzes the automated information system “Nalog”, which is used by the tax authorities to tackle various problems related to the functions of the Federal tax service. Automation of the processes, carried out by the tax authorities allows to improve the efficiency of the tax system by improving the efficiency and quality of decisions; to improve the efficiency and productivity of tax inspectors; to provide tax inspections at all levels with complete and timely information on changes in tax legislation; to provide reliable data on the counting of taxpayers and on the effectiveness o

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Smajli, Remzi. "Modernization of tax structure in Kosovo." European Journal of Interdisciplinary Studies 1, no. 1 (2015): 149. http://dx.doi.org/10.26417/ejis.v1i1.p149-154.

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An advantage in stabile economic balance in different countries is undoubtedly the form of fiscal system. Transformation towards modernization of the tax administration can undoubtedly bring favor the development of the economy with special emphasis on small business and middle. Fundamental changes that must occur in the tax structure redistribution of the tax burden and broaden the tax base. However leaders in this area requires special attention because this hypothesis is quite challenging because of the possible consequences. The main directions should have the right tax policy orientation;

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Solekhzoda, A. М. "Directions of Modernization of Systems of Tax Administration in the Conditions of Application of Modern Information Technologies." Vestnik NSUEM, no. 2 (July 8, 2019): 155–61. http://dx.doi.org/10.34020/2073-6495-2019-2-155-161.

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The article reveals the most important areas of modernization of tax administration, discusses the role of modern information technologies, allowing to automate the entire process of tax administration. Taxes, as the main source of budget replenishment, are the most important factor in the formation of the financial base necessary to fulfill the tasks of the state. In this regard, the effectiveness of the modernization of the economy is directly related to science-based tax management.

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Ivanov, Serhii, Viacheslav Lyashenko, Larysa Shamileva, and Nataliia Trushkina. "Development trends of the transport and logistics system of the Prydniprovsky economic region." Herald of the Economic Sciences of Ukraine, no. 2(37) (December 23, 2019): 143–50. http://dx.doi.org/10.37405/1729-7206.2019.2(37).143-150.

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At present, the formation and development of the transport and logistics system is recognized as a promising area of the regional economy. This is due to the intensive development of transport logistics and the creation of a single European transport space in the framework of the transport policy of the European Union TEN-T. The article provides a predictive assessment of the indicators characterizing the development of the regional transport and logistics system of the Prydniprovsky economic region using economic and mathematical tools, and on this basis the trends in its functioning are iden

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Natascha, Carisa, and Estralita Trisnawati. "PENGARUH PENURUNAN TARIF PPH, SANKSI PAJAK DAN MODERNISASI PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM JAKARTA BARAT SELAMA PANDEMI COVID-19." Jurnal Paradigma Akuntansi 5, no. 3 (2023): 1489–98. http://dx.doi.org/10.24912/jpa.v5i3.25264.

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This research targets at how the impact of the very last PPH discount, tax sanctions, and tax service modernization on taxpayer compliance of west Jakarta MSMEs throughout the covid-19 pandemic. The purposive sampling method became used for this sample and the entire legitimate information turned into a hundred Respondents. The processing strategies the usage of a couple of regression evaluation information helped by using the SPSS software (Statistical Product and provider answer) for windows released 20 and Microsoft Excel 2013. The results of this have a look at implying that final PPH redu

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Maulana, Robi, Tito Dasuki, and Desi Yulianti. "PENGARUH PEMANFAATAN TEKNOLOGI DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI." J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI 4, no. 1 (2023): 42–57. http://dx.doi.org/10.31949/jaksi.v4i1.3603.

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This study is to determine how the influence of technology utilization and the modernization of tax administration system on individual taxpayer compliance at the Majalengka Micro Tax Piloting Service Office in a parisial manner. The dependent variable in this study is Individual Taxpayer Compliance and the independent variable in this study is the use of technology and the modernization of the tax administration system. This research was conducted at KPP Mikro Piloting Majalengka, the number of samples taken in this study were 141 people. The sampling technique used was nonprobability s

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Moa Bora, Ferdinandus, and Set Asmapane. "The Effect of Technology Utilization and Modernization of The Tax Administration System on The Compliance of Individual MSME Taxpayers in The City of Samarinda." INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen 20, no. 1 (2024): 8–15. https://doi.org/10.30872/jinv.v20i1.1681.

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This study aims to determine the effect of technology utilization and modernization of the tax administration system on the compliance of MSME taxpayers in Samarinda City. This type of research is quantitative research using primary data and measured using the Likert scale. The number of samples used in this study was 100 respondents of individual MSME taxpayers in Samarinda City which was determined using purposive sampling. This study used multiple linear regression analysis method processed through SPSS (Statistical Product and Service Solutions) version 26 program. The results of this stud

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Novika Putri Pratiwi and Tituk Diah Widajantie. "Prosedur Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Melalui e-Filing pada KJA ABC." Jurnal Kajian dan Penelitian Umum 1, no. 6 (2023): 01–18. http://dx.doi.org/10.47861/jkpu-nalanda.v1i6.536.

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The field of taxation is one sectors that contributes significantly to state revenues. So that tax revenue is expected to continue to be increased. The push for an increase in taxes is the reason for administrative modernization. One form of tax modernization is the application of e-Filing in tax submission. The purpose of this study is to find out how the procedure for reporting the annual SPT of individual taxpayers is done through e-Filing at the KJA ABC. The method used is descriptive research with a qualitative approach. Information procedure for obtaining use observation and interview te

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Sentanu, I. Nyoman Wirya, and Ketut Budiartha. "Effect of taxation modernization on tax compliance." International research journal of management, IT and social sciences 6, no. 4 (2019): 207–13. http://dx.doi.org/10.21744/irjmis.v6n4.683.

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This study aims to examine the effect of using e-filing, the use of e-billing and administrative fines on individual taxpayer compliance in Badung Regency. Non-compliance with taxpayers can lead to reduced tax potential that can be netted. The transition to a technology-based tax reporting system is expected to help improve tax compliance. The method of data collection in this study is a survey method with questionnaire techniques. The population in this study was 126,477 taxpayers and the sample in this study were 100 taxpayers registered at North Badung KPP and South Badung KPP. The variable

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Wang, Bin. "Resource construction of intelligent design based on artificial intelligence bio-perception in the protection of intangible cultural heritage." Molecular & Cellular Biomechanics 22, no. 2 (2025): 986. https://doi.org/10.62617/mcb986.

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The protection of intangible cultural heritage (ICH) is not only respect and protection for traditional culture, but also plays a vital role in cultural inheritance, social identity, historical memory, economic development, and innovative vitality. With the rapid advancement of globalization and modernization, ICH is also facing unprecedented challenges. However, the traditional protection of ICH has problems such as focusing on static physical protection, insufficient information storage, limited transmission, insufficient modern transformation and innovation, excessive restoration of traditi

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