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Journal articles on the topic 'Modernization of Tax Information Technology'
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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 used multiple regression analytics data. This study indicates that information transparency, modernization of tax service technology, and tax sanctions positively affect individual taxpayer compliance.
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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 powerful and predictive models that PLS is an appropriate tool to prove the hypothesis. The results proved that the whole hypothesis is accepted. Modernization of tax administration which consists of the modernization of the organizational structure and modernization of information technology, which has contributed to satisfaction is the information technology modernization, while modernizing the organizational structure has no contribution
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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 service technology, tax sanctions, subjective norms, and trust in the government have a positive effect on tax compliance.
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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 documentation. The research results show that modernization of the tax system, especially e-filing facilities, has made a significant contribution to increasing taxpayer compliance in submitting Annual Tax Returns (SPT). Ease of access, time efficiency and accuracy of data produced by the e-filing system are the main factors driving increased compliance.
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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 level of taxpayer compliance. This study's objective is to investigate the use of ICT in a modern tax administration system to enhance taxpayer compliance. The main theory in this research is positive accounting theory which was developed by Watt & Zimmerman in 1986. This study employs a qualitative approach and descriptive methodologies. This study demonstrates that the incorporation of ICT is a component of the modernization of the tax administration system. Application of the e-tax system, which comprises E-Registration, E-SPT, E-Filing, E-Payment, Blockchain, Artificial Intelligence (AI), Chatbots, and Biometric Identification, can constitute the use of ICT in the tax administration system. Ease of service, particularly in filling out SPT electronically, or e-SPT, is the method for boosting taxpayer compliance with the modernization of the tax administration system utilizing ICT.
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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 tax administration system that are fulfilled, namely the administrative system has been based on communication and information technology, through the use of technology-based programs and online payments. Based on the modernization of the administrative system, is quite effective and efficient in increasing taxpayer compliance. The simplicity of using a modernized tax administration system is simple and understandable for taxpayers and can provide benefits for taxpayers in terms of reporting and monitoring taxation.
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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 respondents. This study uses multiple linear regression analysis which is carried out using SPSS.v25 software to test the hypothesis. The research analysis methods used are validity test, reliability test, normality test, multiple linear regression, coefficient of determination, t test and f test. The results of this study based on a questionnaire distributed to 100 people are Modernization of Tax Information Technology and Taxpayer Awareness simultaneously and partially affect Taxpayer Compliance. Based on multiple linear regression analysis, the coefficient of determination is 0.538 and partially the constant value of the Taxpayer Compliance variable is 14.484. The t value of the Modernization of Tax Information Technology variable is 2.802, the t value of the Taxpayer Awareness variable is 3.417. The results of the F test simultaneously obtained F count of 19.079 and a significant value of 0.000 <0.05.
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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 also expected to be able to increase personal taxpayer compliance in completing their obligations when registering, reporting, making deposits. and pay taxes. The aim of this research is to find out whether the application of NIK as NPWP, e-Filling, e-Form and e-Billing affects individual taxpayer compliance and to find out whether the role of tax volunteers can moderate the application of NIK as NPWP, e-Filling, e-Form and e-Billing on individual taxpayer compliance
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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 reliable and efficient technology for processing and storing the information that is generated. The results of the analysis showed strengths such as a lower cost of fulfilling tax liabilities, a direct connection with taxpayers without the need of third parties. a higher degree of efficiency, and threats such as insufficient funds for modernization, knowledge and skills of employees, and willingness to adapt and high investment costs related to implementation. Moreover, it will modernize accounting and tax payments. Blockchain technology, digitalization, tax administration, SWOT analysis, digital economy, digital services, tax policy
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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 Pratama Jakarta Kembangan. This study tested using multiply liniear regression analysis. The result of the research shows variables organizational structure and implementation of good governance have a significant effect on individual taxpayer compliance. Variables business processes and information technology and communications, and human resource management have not a significant effect on individual taxpayer compliance in the Tax Office (KPP) Pratama Jakarta Kembangan.
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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 integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.
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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 objectively sorts out and balances the impact of "digital tax governance" on improving the quality of tax services provided by current tax authorities, attempts to identify and identify some unreasonable links and problems in the current tax service process under the background of smart taxation, and analyzes the causes and mechanisms of these problems. Finally, based on the combination of theory and practice, it summarizes and explores targeted improvement strategies that can be used for further improving the quality of digital tax services.
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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 State Tax Administration. The study population comprised 528 staff of Osun State Internal Revenue Service (OIRS), and using Taro Yamane's formula, a sample size of 228 was determined. Data was collected through a structured questionnaire and analyzed using Covariance-Based Structural Equation Modeling (CB-SEM). The study’s path coefficient result of 0.913 showed a strong and statistically significant positive relationship between Information Technology and operational performance. The study concludes that the adoption of modern IT solutions is crucial to the effectiveness of tax administration in Osun State. It demonstrates that investments in technology not only improve internal operational processes but also build public trust and compliance among taxpayers. The study recommends that OIRS and similar revenue agencies in Nigeria enhance operational performance and ensure sustainable revenue growth by investing in robust digital infrastructure and cybersecurity frameworks to safeguard taxpayer data; promoting taxpayer education to boost digital literacy and engagement; and strengthening strategic partnerships with technology providers alongside regular capacity-building initiatives for staff.
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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 and Electronic Hearings at the Indonesian Tax Court. This research was conducted using a qualitative approach with a post positivist paradigm. The data collection technique used was through literature study and in-depth interviews. Strength: E-Tax Courtproviding efficiency in terms of time and costs, easy accessibility for users so as to increase transparency and accountability;Weaknesses: E-Tax Court still constrained by technological infrastructure, human resource readiness; Opportunities : application E-Tax Courtis a form of innovation and modernization of the legal system in Indonesia; Threat: e-tax court There are still limited regulations governing implementatione-tax court. Supporting factors for successful implementation E-Tax Court has been noticed by the Indonesian Tax Court. Supporting factors for successful implementation E-Tax Court These include system quality, information quality, service quality, system use, user satisfaction and benefits for users
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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, including area, volume, and height of buildings. Compared to conventional 2D methods, this technology shows significant advantages in assessing multi-storey buildings and complex structures. The resulting point cloud data supports precise object classification and more accountable tax assessment. Although its implementation requires high initial investment, the technology proves effective in improving the validity of tax object data and strengthening the PBB calculation base. This research contributes to the modernization of local taxation system through the utilization of the latest geospatial technology.
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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 (DID) technique, this study examines the effects of tax administration digitalization on corporate innovation. The results suggest that the modernization of tax administration facilitates improvements in corporate innovation. This paper enriches the research on the economic impact of tax administration on enterprises and provides empirical evidence for government departments to leverage digitalization in innovating management approaches, enhancing regulatory capacity, unlocking corporate innovation potential, and deepening tax reform.
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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 be used is analysis with multiple regression. The data analysis technique is done by descriptive statistical analysis and SPSS 26.0. The results showed that tax socialization had a positive and significant effect on the quality of tax services, business processes and information technology had a positive and significant effect on the quality of tax services, the implementation of good governance had a positive and significant effect on the quality of tax services and the self-assessment system had a positive and significant effect on the quality of tax services
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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 technological innovation of midwestern enterprises, non-high-tech enterprises and enterprises in a poor market environment. The concrete impact mechanism shows that tax collection and management improve the level of enterprises and technology innovation by using a tax credit-rating system and enhancing enterprises’ information transparency; the application of the Golden Three system has been more conducive to strengthening tax collection and management to enhance the level of enterprises’ technological innovation. The findings of this study have policy implications for China regarding rising innovation through tax collection
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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 universal declaration using indirect methods of determining tax liabilities and the general modernization of the tax system. The anti-corruption strategy of modern state legislation should be aimed not only at the inevitability of punishment for corrupt practices, but also at the consistent elimination of the conditions for corruption.
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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 of accounting students. The research method used in this study is a quantitative descriptive approach. This research was conducted by distributing questionnaires to students who took the 2015 tax accountingconcentration at Bina Bangsa University, Banten. The results of this study indicate that partially e-registration and e-filling affect the understanding of accounting students. While e-spt and e-billing have no effect on the understanding of accounting students. But simultaneously all e-registration, e-spt, e-filling and e-billing variables affect the understanding of accounting student.
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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 qualitative approach and the source of data used in this study is primary data which is the result of interviews. The data analysis technique used is in the form of data reduction, data presentation, and drawing conclusions. The results of the research based on optimization indicators, the use of E-Filing by Bandung City Taxpayers has been implemented well.Keywords: Target, Tax, E-Filling
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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 United States, Canada and Asian countries including China, South Korea, to name just a few. According to some official intentional organization reports, African countries are poorly ranked as far as tax management is concerned. The method of tax collection coupled with structural-functional complexity challenge, lack of tax culture and more importantly the ignorance that information technology has the potential to modernize tax system hinderfrom raising sufficient tax and make the most of it. This paper strongly supports developing countries not to invent the wheel, rather make the most of developed countries achievements and best practices and customize them to their local context. It analyzes the existing tax management of the DRC particularly, provides a critical review of Korea's tax system and summarizes its key IT takeaways over developing countries in general, particularly the DRC.The case study of Korea is insightful and shows possible solutions for modernization of tax system. A critical assessment on the functional, organizational and structural challenges was conducted using analytical and descriptive methodologies. Thus, the discussion, conclusion, and recommendations are intended to Congolese government and policy makers to serve as responsive option on the possibility of solving tax management system challenges in the sector. In a word, taxsystem design found in Korea reflects its unique structure, function and policy objectives irrespective of what found in other countries throughout the globe. It has closely evolved along with its economic development polices, deemed miraculous, thereby their tax policies should be considered with caution. The author cautiously propose a customized tax framework for the DRC, that can be extended to other developing countries. The case study also illustrates how long the e- tax administration modernization journey can be.Keywords:- ICT, tax compliance, e-government, e-invoice.
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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 3.0 application has a variety of the latest automation features which certainly make it easier for PKP to submit Periodic VAT Returns in only one application, namely e-faktur 3.0. This study aims to determine the level of compliance of corporate taxpayers in reporting Periodic VAT Returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado. The method used in this research is a qualitative research method with a descriptive approach, the data source used is primary data. The results showed that the level of compliance of corporate taxpayers in reporting Periodic VAT returns using e-invoice 3.0 on the performance of tax revenue at KPP Pratama Manado with a percentage of effective and very effective revenue realization because it can be seen from the realization of tax revenue that has increased from period to period and from year to year.
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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 Communication Technology, Human Resource Management and Taxpayer Awareness had a positive effect on taxpayer compliance, while Good Governance had no effect on tax payer compliance.
 
 Keywords: Modernization of tax administration system; taxpayers awareness; taxpayer compliance. 
 
 Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia, Good Governance, dan Kesadaran Wajib Pajak terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan. Metode penentuan sampel menggunakan metode incidental sampling. Pengumpulan data dilakukan dengan penyebaran kuisioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia dan Kesadaran Wajib Pajak berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan Good Governance tidak berpengaruh terhadap kepatuhan wajib pajak. 
 
 Kata Kunci: Modernisasi sistem administrasi perpajakan; kesadaran wajib pajak; kepatuhan wajib pajak.
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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 uses a purposive sampling technique with criteria for taxpayers who have NPWP and taxpayers who use e-SPT. The type of data used in this study is primary data obtained by researchers directly or sent via Google form. The results of this study prove that the perceived usefullnes does not affect the use of e-SPT. Perceived easy of use has a positive effect on the use of e-SPT. Security and privacy have a positive effect on the use of e-SPT. The use of e-SPT has a positive effect on tax compliance. Test equipment used in this study was SEM-PLS with 158 respondents.
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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. The false conclusion that the United States economy experienced a housing bubble in the past was because policymakers did not understand that once local housing markets transformed into global housing markets through technological transformation between 1995 and 1999. Because the trend of failure of small business coincided with the Global Financial Crisis the evidence suggested there are questions policymakers need to understand about how technological advancement has influenced economic policy failures. The impact of technological advancement on the increasing burden of self-employment taxes for many hardworking Americans is also a topic of consideration for policymakers as tax reform policies become a priority of the incoming Trump Administration. Many policymakers stuck in their thinking of policy positions based on the past have yet to consider the need to adopt new policies as the country moves into the new age of information technology. Policymakers have debated wage stagnation and approaches to increasing working families' income in the United States. Still, they have yet to consider self-employment tax reform policies as an option to expand the middle class. Many policymakers have not considered how employment has evolved because of technological advancement and the gig economy. Policies aimed at adjusting to the technologically driven economy can help lift families into the middle class as the country adapts to today's technologically driven economic environment. Many on the political Left have called for a minimum wage increase to lift families into the middle class. At the same time, the Right argues that employers will pass the cost along to customers or reduce labor costs through automation, which will eliminate jobs. The study by Gindling (2024) concluded that increasing the minimum wage has a marginal impact on decreasing poverty, so there are more practical solutions than increasing the minimum wage. Policies that can help the economy flourish in the new technological advancement-driven information economy are critical to the debate. Eddison Walters Self-Employment Tax Modernization Reform Entrepreneurship Revitalization Negative Marginal Returns Adjustment Theory highlights the need to adopt self-employment tax reform policies to encourage entrepreneurship and facilitate economic growth as the American economy adapts to the technological advancement-driven economy.
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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 towards the modernization of government governance. With significant development of information technology, existing modes of social and economic developments had transformed in addition to profound social changes. These developments would affect the research on government governance. In the perspective of government governance, it is of great significance to explore its role in the influence towards tax compliance especially under the current system and mechanism to create an excellent tax compliance spirit. From existing research, the main aspects used in measuring government governance are the openness of government affairs, social justice, and individuals’ understanding of the tax law. With existing research, 201 survey questionnaires of the subjects, validity analysis, descriptive statistics analysis, correlation analysis, regression analysis, and other methods, this study made bold assumptions on the relationship between government governance and tax compliance. The conclusion in which government governance, measured in terms of government affairs, degree of social justice, and personal understanding of the tax law would influence taxpayers’ tax compliance in terms of their consciousness towards tax compliance. At present time, the study of government governance and taxpayers’ tax compliance has practical significance and application value. This study would provide an opportunity for citizens to have a preliminary understanding of overall tax compliance and maintain the spirit of tax compliance from an individual’s subjective consciousness in addition to providing suggestions to improve government governance for promoting tax compliance.
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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/methodology/approach This study is based on primary data collected from students at universities in the provincial capital using a printed research questionnaire. The authors followed the Likert scale for instrument development and contacted service professionals prior to distribution to test the applicability. Based on the technology acceptance model, this study established a conceptual model with multiple associated hypotheses to test the suitability of the research model. The data were analyzed using structural equation modeling software for path analysis and model development. Findings The results of this study show that technological advances greatly accelerate the use of library resources, strengthen management skills, improve user performance and ultimately enhance academic performance and services. In addition to deploying and leveraging technology, expert leadership has also had a positive impact on improving user productivity and maintaining proactive academic library services. Practical implications The TAM-based theoretical model will prove to be a useful tool in the future for delivering technology, improving management skills, promoting the use of library resources, increasing user productivity and providing advanced library services. Originality/value Based on primary data collected from Khyber Pakhtunkhwa degree students, this study provides an insight into the actual state of technology used to improve academic performance for the first time. In addition, the study also explores executive collaboration to improve employee and user efficiency and service reform in academic libraries.
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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 development of information technology at the regional level in Ukraine. This significantly limits access of IT clusters to necessary resources, in particular, to financial, intellectual and social capital. This problem is especially acute in the framework of budgetary decentralization, when, taking into account the economic and social inconsistency of the regions to their own self-reproduction, priority of the development of IT clusters and high-tech industries in general is lost. In the course of the study, the following results and conclusions were drawn: changes in financial and economic nature are substantially related to the macroeconomic level and should be defined in the national policy of clusterization development. It is necessary to: (i) actively implement budget decentralization, which will increase the financial participation of local governments in the development of infrastructure projects of IT clusters; (ii) weaken tax pressure on small and medium-sized IT companies by providing a tax investment loan that involves delaying the payment of income tax for a specified period; (iii) develop a system of guarantees for IT companies involved in projects of public interest, in particular, in attracting external loans for the creation of new infrastructure objects; (iv) use the mechanism of “real custom duty” to recover the cost of investment.
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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 on green growth. The findings around the three dimensions in the Phase 1 of the implementation model are that most of the companies are including climate change and green growth actions; however, they do not designate any investment for this purpose. The reasons to attend the climate change and green growth are the tax benefits, the relevant information procurement and technological assistance. Furthermore, the main consequences around green growth are regulatory compliance, financial performance, and positive corporate reputation. In the same sense, it is necessary to perform the other phases of the model and apply this model in other cultures and with different sort of enterprises.
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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 issues such as industrialization, land reform, tax, foreign aid, technology and planning. BP's concept on these economic issues represent desire and aspirations of a land-locked underdeveloped country Nepal in the fifties, which was about to relieve it from Rana oligarchy and embark into socio-economic modernization. His ideas were contextual that refer to his ideals of democracy and socialism and his affiliation with foreign leaderships and institutions. Besides the pursuit of economic development, BP's views on economy represent his political strategies to counteract feudal social and political order, seek his leadership's legitimacy, and build a broader coalition for political objectives. Nevertheless, BP's economic views seem to be people centric and hence tend to influence governments as prescription policies.
 Int. J. Soc. Sc. Manage. Vol. 7, Issue-1: 21-29
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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 innovation. The data on contradictory external assessments of this program are presented. It has been established that the rapid growth of global competitiveness of Chinese manufacturers, imbalances in foreign trade flows in Western countries, and the threat to the leadership of the United States and the European Union in the latest areas of technological development required developed countries to adopt retaliatory economic modernization programs. Based on extensive statistics on the progress of scientific and technological development published by the OECD and the European Union, a comparison of indicators of the level and dynamics of the development of research and development (R&D) in industry and country sections was carried out, the leading role of information technology companies was shown, ways to counter the EU and the United States to the “Chinese threat” were considered. © CC BY 4.0 ТЕМА ДНЯ / TO PIC OF THE DAY © Иванова Н. И., 2024 18 Э КО Н О М И КА. Н АЛ О Г И. П РА В О / E co n o m i c s, tax e s & l aw Т. 17, № 3’2024 ВВЕДЕНИЕ В последние годы развитие технологий приобрело особое геополитическое значение. Стремительный экономический и технологический рост Китая, бо- лезненная зависимость экономик государств от состояния международных цепочек производства и логистики в условиях COVID‑19, доминирование американских глобальных интернет-технологий, стихийные бедствия, вызываемые экстремальными погодными условиями, вооруженные конфликты в мире обусловили новое отношение людей к пред- ставлениям о зависимости и самодостаточности в технологической сфере, т. е. от состояния научно- технологического комплекса и потенциала или со- вокупности всех имеющихся возможностей. В России задачи технологического прогресса, повышения уровня и динамики финансирования исследований и разработок (далее — ИР или R&D) сформулированы на самом высоком политическом уровне, неоднократно обсуждались на заседаниях Государственного Совета, Совета при Президенте Рос- сийской Федерации по науке и образованию, в Пра- вительстве РФ. В частности, Президент Российской Федерации В. В. Путин подчеркнул необходимость расширения финансовых преференций, усиления мер господдержки проектов, направленных на достижение технологического суверенитета, включая выделение дополнительных субсидий как производителям, так и потребителям такой продукции 1. Эффективность таких мер стимулирования технологической модер- низации, как будет показано в статье, подтверждается опытом Китая, США, Западной Европы. В научной литературе эта тема стала предме- том дискуссий о технологическом суверенитете и техно-национализме — способе понимания то- го, как технологии влияют на общество и культуру нации, напрямую связывающем технологические инновации и возможности с обеспечением нацио- нальной безопасности страны в качестве политики 1 URL: https://наука.рф/news/vladimir-putin-podcherknulznachimost- niokr-dlya-sozdaniya-novykh-tekhnologiy-. ущемления прав одних стран другими государст- вами посредством обоснования связи технологи- ческих инноваций с возможностями обеспечения экономического процветания и достижения более технологически развитыми государствами социаль- ной стабильности в стратегически важных областях. В отечественной научной среде стала обосноваться необходимость поворота к политике автономного развития и модернизации жизненно важных отра- слей своими силами, а также определения способов уменьшения зависимости от импорта технологий и преодоления явлений сверхглоблизации: резкого изменения в 1990-х гг. размеров, масштабов и ско- рости глобализации. Проблемы технологической модернизации, под которой понимается реализация перехода произ- водства товаров и оказания услуг на более высокий технологический уровень производства, обеспечения защиты окружающей среды в целях увеличения про- изводительности труда и повышения конкурентоспо- собности в глобальных производственных системах, обострились в результате широкого применения санкций как способов ограничения технологического потенциала стран, которые нарушают традицион- ные практики международного сотрудничества или стали нежелательными торгово-экономическими партнерами в силу соображений национальной безо- пасности [1–4]. Наибольшее внимание исследователей состояния мировой экономики обращается в настоящее время на причины быстрой технологической модерниза- ции Китая, реализуемой посредством применения программ привлечения в экономику прямых ино- странных инвестиций и одновременного увеличе- ния экспорта продукции во все страны и регионы мира, наращивания масштабов ИР, формирования высокотехнологичных компаний — национальных чемпионов, укрепления фундаментальной науки, обусловленного подъемом рыночной активности бизнеса, целенаправленно поддерживаемого про- граммами субсидирования приоритетных отраслей экономики. Based on the analysis, conclusions are drawn about the prospects of global technological competition and the need to revise traditional ideas about the creation of new technologies.
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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 threats. Certain realities of a market economy require fundamentally new approaches to the formation and increase of efficiency of agrarian enterprises functioning, and thus ensure their economic security. In the context of the latest scientific dimensions, it has been found out that the economic security of agricultural enterprises is a complex of sophisticated branched processes, methods, tools, levers of influence on activity for the purpose of increasing the economic activity efficiency of entities. In this regard, there are many different opinions regarding the components of enterprises economic security. It is proved that the economic security of enterprises is characterized by certain features in the regional context of their formation and application to agricultural production. The proposed model Forsythe technology modernization of a regional mechanism of economic security at agricultural enterprises will allow to determine more efficiently the volume of investments, tax burden on the industry and crediting enterprises, depreciation deductions etc., which will effectively affect the activity of the enterprise, and hence ensure its basic – economic security. Keywords: economic security, agricultural enterprises, natural conditions, fixed assets, information security, financial security.
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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 Equation Modeling Partial Least Squares (SEM-PLS) analysis. The sample of this study was 115 respondents who had visited Malang Night Paradise and showed an interest in Adventure Land, which offered the use of VR.Findings/result: This study revealed that several factors affecting the changes in the usage intention of VR are identified from the change in the hypothesis of perceived usefulness, which no longer has an effect on attitude toward using and price willingness to pay. Conclusion: This phenomenon is attributed to a decline in attractiveness, changes in user familiarity with VR, negative experiences, changes in market conditions, and economic fluctuations.Originality/value (state of the art): This study was conducted in 2022 and 2023 to measure changes in the usage intention of VR, given that the modernization of information and communication technology in the current digital era has transformed human interaction with their environments. Keywords: structural equation modelling, partial least squares, technology acceptance model, tourism, usage intention, virtual reality
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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 Version. The result of this study showed that tax information and modernization of the tax administration system had influence on the tax compliance. The environment could moderate the influence of tax information on tax compliance and the influence of modernization of the tax administration system on tax compliance
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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 através da tecnologia blockchain e dos smart contracts, entre órgãos públicos, desburocratizarem o sistema, por meio da simplificação, agilidade e melhoria na fiscalização. A metodologia adotada foi a de análise doutrinária. Por meio de estudo comparado, foi possível observar a tecnologia blockchain já aplicada no sistema imobiliário estoniano. Constatou-se que tais ferramentas abrem as portas para que agilidade e menor custo produzam impactos no setor empresarial do agronegócio. As repercussões que podem resultar de tal revolução no sistema imobiliário atingirão, especialmente, a confiança do empresário no funcionamento deste sistema. Desta forma, os benefícios demostrados justificam o investimento de capital e esforço, por parte do Poder Público para realizar uma modernização decisiva no Direito Imobiliário Brasileiro. Asbtract: Bureaucracy and a lack of diligence are considered significant obstacles to the execution of legal transactions. Mindful of issues arising from delays in the exchange of information among public entities, blockchain technology (a network of continuously flowing encrypted information) and smart contracts (self-executing contractual clauses) have the potential to bring about the desired efficiency without compromising a crucial element for human society: security in land relations. This article examines how the implementation of blockchain technology and smart contracts can be realized and the potential repercussions generated by such changes. Factors such as simplicity and agility in procedures, improved supervision, and enhanced information sharing were analyzed. The research explores the possibility of sharing real estate data among public entities through blockchain technology and smart contracts to streamline the system. The adopted methodology involved doctrinal analysis. Through comparative study, it was observed that blockchain technology is already applied in the Estonian real estate system. It was found that these tools pave the way for agility and reduced costs, impacting the agribusiness sector. The repercussions of such a revolution in the real estate system will particularly affect the trust of businesses in the functioning of this system. Thus, the demonstrated benefits justify the investment of capital and effort by the Public Authorities to achieve a decisive modernization in Brazilian Real Estate Law.
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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 respondents. Sampling method in this research uses purposive sampling method that are individual taxpayers that have NPWP and submit the tax amnesty 2016. Analysis uses the multiple regression analysis. The results of the analysis and hypothesis shows that variable 2016 tax amnesy policy,tax modernization e-filing system and e-Spt PPh have positive impact on individual taxpayer compliance. but tax modernization e-billing system for individual taxpayer have not impact on personal taxpayer compliance.</em></p>
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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 readings can be used to predict the future Air quality index. Machine learning is acting as the catalyst in this prediction scenario to predict the accurate Air quality index for the future instance. Most of the learning systems need a huge amount of the data for the learning purpose and it is not possible to provide this every time. So it is a need to predict the air quality index by using considerable less amount of past instance data, This paper mainly concentrates on analyzing the past work in prediction of air quality index using machine learning and try to evaluate their flaws and to estimate the new possible way of prediction using machine learning. Suraj Kapse | Akshay Kurumkar | Vighnesh Manthapurvar | Prof. Rajesh Tak "An Analytical Survey on Prediction of Air Quality Index" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-6 , October 2019, URL: https://www.ijtsrd.com/papers/ijtsrd28072.pdf
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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 of control over compliance with tax legislation; to improve the quality and efficiency of accounting; to obtain data on the receipt of taxes and other payments to the budget; to analyze the dynamics of the receipt of tax amounts and the possibility of forecasting this dynamics; to reduce the volume of document circulation in paper form. However, the existing architecture of the automated information system “Nalog” was formed more than 10 years ago and during its existence underwent only minor changes. The development of information technologies, including in the field of public administration, as well as significant changes in the system of tax administration determines the relevance of the development of approaches to the modernization of the existing information system of tax authorities. The article proposes the directions and principles of modernization of the automated information system “Nalog”, reveals the main directions of construction of a new automated system and the parameters to control the level of achievement of goals as a result of modernization of the existing system in the following areas: centralization of processing and storage of information of tax authorities; the development of electronic interaction of public administration with taxpayers, the development of information means of interaction with external users; creation of operational and support systems and subsystems of tax administration; results of formation and development of information and analytical system in the activities of tax authorities; automation of administrative and economic activities of tax authorities; social performance criteria.
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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; change in structure between direct and indirect taxes and tax structure right from the central or local level decentralization of tax power. Efficient functioning of the tax administration services and providing suitable conditions for fulfillment by taxpayers is the challenge of the tax system in Kosovo. One of the prerequisites of the efficiency of the tax system, in addition to organizational activities is the provision of modern information system, on which the tax administration of Kosovo should be on the cutting edge. This will simultaneously be the topic of discussion in my next paper for the Conference
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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 identified. It should be noted that forecast estimates should be considered forecasts – a warning. That is, while maintaining an insignificant level of labor productivity and its decline, low capital productivity of capital investments for the coming years, the volume of transport activity (rail and road) of the Prydniprovsky economic region may significantly decrease. As a result of the study, a set of measures has been proposed, the implementation of which will transform the transport and logistics system of the region. These include: development of a strategy for the development of the transport and logistics cluster as a component of the regional transport and logistics system; development and implementation of a financial support mechanism for managing the development of the transport and logistics cluster; reconstruction of existing and creation of new facilities of appropriate logistics infrastructure; creation of optimal multimodal logistics chains, including through the expanded use of energy-efficient modes of transport; attracting private investment in the technical modernization of the port infrastructure of the Berdyansk seaport; intensification of innovation with the use of various forms of pre-ferences (loans, guarantees, tax benefits, subsidies) for the development of the seaport; transfer of port facilities for concession or lease; the use of information technology to manage the transport and logistics system of the region; implementation of the concept of «green» logistics, which will allow combining ecology and economy into a single system to preserve the region’s ecosystem and environment using environmentally friendly technologies in the field of transport and storage facilities; the introduction of digital logistics as a mechanism for the development of the transport and logistics system. Keywords transport and logistics system, regional economy, economic region, indicators, forecast estimate, economic and mathematical tools, trends, transformation, European transport policy.
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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 reduction, tax sanctions, and tax service modernization have effective effects on taxpayer compliance. The implication may be given as an enter and know-how approximately taxes and wish that by using the information this is given in the thing of tax compliance ought to help the authorities to elevate tax incomes.
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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 sampling. The sampling technique used was incidental sampling, the method used in this study was the survey method. This type of research is quantitative with descriptive analysis and verification methods. The verification analysis consists of the classical assumption test, multiple linear regression analysis, and the coefficient of determination.
 The results of this study indicate that partially the use of technology utilization of technology has no effect on individual taxpayer compliance and the modernization of the tax administration system has a significant effect on individual taxpayer compliance.
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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 study show that simultaneously the variables of technology utilization and modernization of the tax administration system have a positive and significant effect on the compliance of individual MSME taxpayers. Meanwhile, partially the variable of technology utilization has a positive and significant effect on the compliance of individual MSME taxpayers and the modernization of the tax administration system has a positive and significant effect on the compliance of individual MSME taxpayers.
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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 techniques. On the basis of the results and discussion of this study, the KJA ABC has reported the annual SPT of individual taxpayers by the Regulation of the Directorate General of Taxes Number PER-01/PJ/2014. However, there are still obstacles for taxpayers who do not provide complete and correct information, which hinders the annual SPT reporting procedure by the tax consultant. So it is hoped that tax consultants can be more assertive and make deeper observations of taxpayers who use tax services.
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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 use of e-filing is measured by perceptions of usability and perceptions of ease of use. Variables for using e-billing are measured by perceptions of usability and ease of use. Administrative penalty variables are measured by four indicators, namely the function of tax sanctions, sanctions for tax violations, sanctions according to the level of violations and the application of sanctions according to regulations. The analysis technique used is multiple linear regression analysis. The results of the study show that e-filing has a positive effect on taxpayer compliance, e-billing has a positive effect on taxpayer compliance and administrative fines have a positive effect on taxpayer compliance.
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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 traditional elements and conservative protection. In response to the above problems, this paper designs an ICH resource construction system based on artificial intelligence (AI) biological perception. It can perceive ICH data through multimodal biology, store and reproduce it, perform feature analysis based on biological emotions and emotional interactions, capture the inheritance logic and emotional connotation of culture, and drive the digital modeling of ICH resources with intelligent design. Dynamic ICH content can be superimposed on real scenes to facilitate education and dissemination, and personalized ICH story content can be recommended based on user preferences to enhance the display and dissemination capabilities of ICH. The results show that the system uses multimodal perception and stores more than 100,000 ICH data items in four major categories and multiple subcategories, and designs a unique interactive tag cloud for users to choose from. When making recommendations for users, it recommends 200 ICH contents to users from the sorted list simultaneously, and the proportion of users clicking on the recommendations reaches 85%, while also achieving the widespread dissemination of ICH in Asia. Compared with traditional ICH protection, this study has achieved efficient digital storage of ICH content, strong modern conversion, and ease of acceptance by users. The scope of dissemination is also wider. This shows that the use of AI and biosensing technology in ICH protection is effective and can contribute to better preservation, publicity and promotion of ICH.