HASTUTI, Sri; SURYANINGRUM, Diah Hari; SUSILOWATI, Luky; … - In: Expert Journal of Business and Management 2 (2014) 1, pp. 1-8
The increased in internet and telecommunication usage has become the reason for the adopting of e-filling systems for annual tax report or SPT (based on Indonesian Taxation Authority Decree Number Kep.88/PJ/2004 on 14th May 2004 about electronic based annual tax report). On the contrary, this...
