The Effectiveness of the Tax Payment System Using E-Billing (Case Study of the Bogor Pratama Tax Service Office)

DOI

10.2991/978-2-38476-132-6_60How to use a DOI?

Keywords

Tax Administration; E-Billing; System; Effectiveness

Abstract

This paper discusses the effectiveness of the tax payment system using E-Billing. E-Billing is a tax payment method electronically using a billing code. The research locus was conducted at KPP Pratama Bogor, West Java, Indonesia. To assess the effectiveness of taxation applications as an electronic payment system, ten variables were taken from several previous studies related to system effectiveness, namely the variables Data Security, Time, Accuracy, Process, Relevance, Constraints, Flexibility, System Reliability, System Quality, System Accuracy. The research approach used is quantitative, using a questionnaire research instrument. Questionnaires were distributed to 50 samples of taxpayers using purposive sampling. From the results of data collection, it was found that only 48 questionnaires were filled in entirely and validly. Data processing results show that, in general, the application of E-Billing taxes as an electronic payment system is very effective. Of the ten variables measured, there were only two variables, namely the constrained variable and the data security variable, which obtained the results of the effective criteria. In comparison, the other eight variables were included in the very effective criteria.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Thesa Adi Purwanto
AU  - Andinni Bhinneka Mantika
PY  - 2023
DA  - 2023/10/31
TI  - The Effectiveness of the Tax Payment System Using E-Billing (Case Study of the Bogor Pratama Tax Service Office)
BT  - Proceedings of the 6th International Conference on Vocational Education Applied Science and Technology (ICVEAST 2023)
PB  - Atlantis Press
SP  - 708
EP  - 718
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-132-6_60
DO  - 10.2991/978-2-38476-132-6_60
ID  - Purwanto2023
ER  -