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All Journal ETIKONOMI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Bisnis dan Investasi Jurnal Pendidikan Akuntansi dan Keuangan Gema Wiralodra Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Manajemen Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Abdimas Bina Bangsa Educoretax Jurnal Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JURNAL ABDIKARYASAKTI Best Journal of Administration and Management JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Penelitian Pendidikan Indonesia
Radhi Abdul Halim Rachmat
Universitas Widyatama
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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How Perception use of e-Filling Technology Enhance Knowledge of Indonesian Disability Taxpayers and Impact Tax Compliance Yana Hendayana; Harry Mulyadi; Fitriani Reyta; Radhi Abdul Halim
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1830

Abstract

Taxes are a source of state revenue used to finance government spending and development. One of the taxes that the government imposes on its people is income tax including income from dissability. Referring to the large number of persons with disabilities in Indonesia, indeed there should be no difference in the treatment of the fulfillment of rights between normal people and disabilities. Philosophically and constitutionally, based on Pancasila and the 1945 Constitution, every citizen has a chance which is equally good in terms of work, accessing public facilities, get a decent life and livelihood, and so on. This is emphasized for the fulfillment of the rights of disabilities. Innovation of online accessibility for public services is one solution for disabilities taxpayers in Indonesia. SPT reporting via djponline one of them.  The presence of efilling intended for makes disability taxpayers easier to participate in carrying out their tax obligations as citizens, but there is contrast in the field often taxpayers with special needs have not felt much benefit from the existence of this technology, for this reason the researcher decides to examine whether e-filling can affect the increase in taxpayer knowledge among disabilities, 85 samples taken from disabilities SMes in Bandung West Java, The data is processed using the partial least square method and using a quantitative approach, result shown as much as 58.47% the existence of e-Filling enchance the tax knowledge of persons with disabilities and non significance impact the tax compliance, they argue that all it needs is advanced technology on a disability-friendly website..  
Co-Authors Adi Koncara Ait Novatiani Alya Trinandya Rosha Bun Yani Andhi Sukma Andhika Ligar Hardika Bachtiar Asikin Bagja, Hafied Noor Chen, Robin Citra Mariana Citra Mariana Daniel Nababan Debbie Christine Delia, Delia Diah Andari Diah Andari Dyah Purnamasari Dyah Purnamasari Elyssa Fiqri Fauziah Eriana Kartadjumena Hafied Noor Bagja Hafied Noor Bagja Halilah, Ii Halilah, Ii Hardika, Andhika Ligar Harry Mulyadi Hendayana, Yana Ii Halilah Ii Halilah Ivan Gumilar Sambas Putra Koncara, Adi Koncara, Adi Lizwaril, Rudy Malik, Dema Ilmi Annisa Amalliah Nababan, Daniel Nugraha, Indra Pratiwi, Winna Rachman, Yoga Tantular Reyta, Fitriani Rudy Lizwaril Sambas Putra, Ivan Gumilar Sambas Putra, Ivan Gumilar Saputera, Denny Tantular R, Yoga Yana Hendayana Yana Hendayana Yati Mulyati Yati Mulyati Yoga Tantular Rachman Yoga Tantular Rachman Yogo Heru Prayitno