Influence of Accounting Information Systems Directorate General of Taxes and Taxpayers Requirements for Tax Compliance Requirements (Research at the Foreign Investment Tax Office 5)

Endraria ., Achmad Bahiramsyah


On going and sustainable activity that aims to increase the prosperity of the people both materially and spiritually is a National Development. To realize that goal, we need a lot of attention to the problems of development financing. One of the attempts to create an independence of a nation or country is to dig the source of fund which comes from domestic such as tax.ThereforeTax compliance is a significant problem throughout the world, both in developedcountries and in developing countries.Because if the taxpayer does not comply with the act willultimately lead to reduced state tax revenue, where the case could be caused by the DirectorateGeneral of Taxation Information System which is not going well and the implementation of e-SPTapplication programs are poorly understood taxpayer. The method of research using descriptive methods and verification. With a population of131 tax officials(95 male and 36 female), with a total sample of 71 tax officials, with sampling using purposive sampling,where the determination of the sample with certain considerations. Collecting data usingobservation,libraryresearch, questionnaires, and interviews. The results showed that the Information Systems Accounting Directorate General of Taxationsignificant effect on taxpayer compliance with the positive direction, which means the higher theInformation Systems Directorate General of Taxation then be better tax compliance. Similarly, fortheimplementation of e-SPT significantly influence taxpayer compliance with the positivedirection, which means the higher the e-SPT application of the tax compliance to be good. Thecoefficient of determination shows that together the Directorate General of Taxation InformationSystem and implementation of e-SPT application programs on tax compliance by 51.8.%, Whilethe remaining 48.2% is influenced by other factors such as quality of service and socialization oftaxation regulations.

Keywords: Information Systems Directorate General of Taxation, e-SPT Taxawareness, Taxpayer Compliance

DOI: 10.7176/JESD/10-16-13

Publication date: August 31st 2019

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