{"id":15962,"date":"2021-09-20T13:25:48","date_gmt":"2021-09-20T10:25:48","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=15962"},"modified":"2022-06-07T21:26:56","modified_gmt":"2022-06-07T18:26:56","slug":"taxpayers-understanding-level-self-assessment-system","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/taxpayers-understanding-level-self-assessment-system\/","title":{"rendered":"Permata D. S., Saftiana Yu., Yusnaini. Taxpayers\u2019 understanding level, self-assessment system easiness and information system usefulness for the willingness to pay taxpayers"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

JEL Classification<\/strong>: H20, D22; H29; H71; M41.<\/em><\/p>\n\n\n\n
[\/vc_column_text][vc_column_text]<\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V28(2021)-15<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Permata Dessy Sari, <\/b>Magister Student, Faculty of Economics, Sriwijaya\u00a0 University, Indonesia<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0002-1086-0069<\/a><\/span>
\ne-mail:<\/strong> dessy.success@gmail.com<\/span><\/a><\/p>\n

SaftianaYulia, <\/b>Doctor (Economics), Lecturer at Faculty of Economics,\u00a0 Sriwijaya University, Indonesia<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0002-8055-1659
\n<\/a><\/span>e-mail:<\/strong> yuliasaftiana@fe.unsri.ac.id
\n<\/span><\/a><\/p>\n

Yusnaini, <\/b>Doctor (Economics), Lecturer at Faculty of Economics, Sriwijaya\u00a0 University, Indonesia<\/span><\/p>\n

ORCID ID:<\/strong> 0000-0003-4153-9582
\n<\/a><\/span>e-mail:<\/strong> yusnaini@fe.unsri.ac.id<\/span><\/a><\/p>\n

<\/h2>\n

Taxpayers\u2019 Understanding Level, Self-Assessment System Easiness, and Information System Usefulness for the Willingness to Pay Taxpayers<\/h2>\n

 <\/p>\n

Abstract.<\/b> Introduction.<\/strong> Taxpayers\u2019 willingness to pay tax is known as the main\u00a0 factor to be considered in the effort to collect tax revenue. Thus, it is very\u00a0 important to identify any factors that will affect the willingness to pay in order to\u00a0 increase tax revenue. This study used a questionnaire to collect research data to\u00a0 identify whether taxpayers\u2019 willingness to pay were affected by tax understanding,\u00a0 self-assessment system, and the use of tax information system. The research\u00a0 sample consisted of 302 corporate taxpayers at KPP Palembang Ilir Barat. The\u00a0 hypotheses of this study were tested using Partial Least Square.\u00a0<\/span><\/p>\n

Purpose<\/b>. This study aims to examine the relationship between the level of\u00a0 understanding of taxpayers, ease of self-assessment system, use of information\u00a0 systems, and willingness to pay for MSME taxpayers at KPP Pratama Palembang\u00a0 Ilir Barat and determine the steps that can be taken by KPP Pratama Palembang Ilir\u00a0 Barat to increase willingness to pay based on the relationship between the variables\u00a0 studied.\u00a0<\/span><\/p>\n

Results<\/b>. The results showed that the level of understanding of taxpayers and\u00a0 the use of taxation information systems had a positive and significant effect on the\u00a0 willingness to pay of MSME taxpayers, while the ease of self-assessment system\u00a0 did not affect the willingness to pay of MSME taxpayers.\u00a0\u00a0<\/span><\/p>\n

Conclusions<\/b>. The hypotheses testing results and descriptive statistics\u00a0 analysis show that it is important for tax authority to maintain taxpayers\u2019\u00a0 willingness to pay by assuring taxpayers\u2019 understanding of their tax obligations. It\u00a0 is also important to maintain a solid taxation information system to increase\u00a0 taxpayers\u2019 willingness to pay. Based on our limitations, it is suggested for further\u00a0 researchers to examine taxpayers in a larger area and number, as well as conduct\u00a0 observations and interviews on tax payments that are actually carried out by\u00a0 taxpayers.\u00a0\u00a0<\/span><\/p>\n

Keywords<\/b>: theory of reasoned action; technology acceptance model;\u00a0 willingness to pay, taxpayers\u2019 understanding level; self-assessment system\u00a0 easiness;information system usefulness<\/span><\/p>\n

References:<\/strong><\/p>\n

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    Permata D. S., Saftiana Yu., Yusnaini.(2021). Taxpayers\u2019 Understanding Level, Self-Assessment System Easiness, and Information System Usefulness for the Willingness to Pay Taxpayers. Modern Economics<\/em>, 28(2021), 98-103. DOI: https:\/\/doi.org\/10.31521\/modecon.V28(2021)-14.<\/span><\/td>\n<\/tr>\n
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    [vc_row][vc_column][vc_column_text] JEL Classification: H20, D22; H29; H71; M41. [\/vc_column_text][vc_column_text] DOI: https:\/\/doi.org\/10.31521\/modecon.V28(2021)-15   Permata Dessy Sari, Magister Student, Faculty of Economics, Sriwijaya\u00a0 University, Indonesia ORCID ID: 0000-0002-1086-0069 e-mail: dessy.success@gmail.com SaftianaYulia, Doctor (Economics), Lecturer at Faculty of Economics,\u00a0 Sriwijaya University, Indonesia ORCID ID: 0000-0002-8055-1659 e-mail: yuliasaftiana@fe.unsri.ac.id Yusnaini, Doctor (Economics), Lecturer at Faculty of Economics, Sriwijaya\u00a0 University, Indonesia
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