Analysis of Factors Affecting Interest and Behaviour in using E-SPT 21/26 application for Corporate Tax Payers: A UMEGA Model Perspective
| Autor: | Flowrensya, Cahyadi Jessica Griselda, Prawati Levana Dhia |
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| Jazyk: | English<br />French |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | E3S Web of Conferences, Vol 426, p 02107 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2267-1242 20234260 |
| DOI: | 10.1051/e3sconf/202342602107 |
| Popis: | E-SPT PPh Article 21/26 reports on employee income tax, where article 21 regulates Indonesian employees, and article 26 regulates foreign employees domiciled in Indonesia. After distributing questionnaires to 121 respondents experienced in using the e-SPT 21/26 application, the results show that the e-SPT 21/26 application from the aspect of efficiency, effectiveness, and performance improvement does not affect the tendency to use the e-SPT application. Significantly encouraging the use of the E-SPT application are environmental influences, incentives to fulfill tax obligations, and risk aspects that can be more suppressed. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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