Search Results - subject:"E‐filing"

Increasing domestic resource mobilization through the digitalization of tax administrations in Asia and the Pacific : progress, challenges, and opportunities

Isgut, Alberto E.; Pellegrino, Alfonso - 2024

Persistent link: https://www.econbiz.de/10014582336

E-tax system adoption and tax compliance in Ethiopia : large and medium taxpayers' experience

Yimam, Seid; Lidetu, Kebede; Belete, Tihtina - 2024

Persistent link: https://www.econbiz.de/10014464481

South African taxpayers perceptions towards e-filing

Naape, Baneng - In: Journal of Economics and Financial Analysis 6 (2023) 2, pp. 21-41

Persistent link: https://www.econbiz.de/10014486181

South African Taxpayers Perceptions towards E-Filing

Naape, Baneng - In: Journal of Economics and Financial Analysis 6 (2022) 2, pp. 21-41

The study has two parts: the first part studies how South African taxpayers felt about e-filing, and the second part … analyses how e-filing affected tax compliance. We use self-structured questionnaires to collect data from about 151 South … which the e-filing system encourages taxpayers to become compliant has a positive and statistically significant relationship …

Persistent link: https://www.econbiz.de/10014502969

Taxpayers' adoption of online tax return reporting: extended meta-UTAUT model perspective

Hermanto, Asep Heri; Windasari, Nila Armelia; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-27

This research examines dominant technology adoption paradigms to discover vital underlying variables in online tax return reporting behavior. This research aims to develop and empirically test a hypothetical model based on data collected from Indonesia's existing online tax return reporting...

Persistent link: https://www.econbiz.de/10014505613

Effect of religiosity, perceived risk, and attitude on tax compliant intention moderated by e-filing

Utama, Mekar Satria; Nimran, Umar; Hidayat, Kadarisman; … - In: International Journal of Financial Studies 10 (2022) 1, pp. 1-15

e-Filing. This research used a quantitative approach which involved the Structural Equation Model (SEM). Large taxpayers … significant effect on Tax Compliant Intention (Y2). e-Filing showed an insignificant moderating effect on the research model. The … behavior, namely Religiosity and the perceived risk of taxpayers. In addition, this research involves the e-Filing variable as …

Persistent link: https://www.econbiz.de/10013200407

Taxpayers' adoption of online tax return reporting : extended meta-UTAUT model perspective

Hermanto, Asep Heri; Windasari, Nila Armelia; … - In: Cogent business & management 9 (2022) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10014434084

Effect of religiosity, perceived risk, and attitude on tax compliant intention moderated by e-filing

Utama, Mekar Satria; Nimran, Umar; Hidayat, Kadarisman; … - In: International Journal of Financial Studies : open … 10 (2022) 1, pp. 1-15

Persistent link: https://www.econbiz.de/10012804888

The influence of facilitating conditions, perceived benefits, and perceived risk on intention to adopt e-filing in Tanzania

Sichone, Joyce; Milano, Rufina J.; Kimea, Alfred J. - In: Business management review : journal of the University … 20 (2017) 2, pp. 50-59

Persistent link: https://www.econbiz.de/10012051150

The impact of internet penetration on corporate income tax filing in South Africa

Lediga, Collen - 2020

Tax administrations around the world have introduced e-filing of tax returns due to its potential to improve tax return … introduction of e-filing services for tax returns submission, is dependent on the internet coverage of the area. …

Persistent link: https://www.econbiz.de/10012254879