FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W4237841218> ?p ?o ?g. }

• W4237841218 abstract "<p align=center><strong><em>Abstract</em></strong></p><p><em>DJP </em><em>continues to optimize the collection of tax returns by facilitating a technology-based tax service system, one of which is e-filing that has been running since 2016. </em><em>However, e-filing turned out to have less influence on the delivery of </em><em>Tax Returns (SPT) as reflected in the electronic SPT monitoring data that only met 78% of the 2017 target. This is caused by various problems that arise during the use of e-filing such as individual technology capabilities, loss of efin, forgetting DJP Online account passwords to lack of awareness about the importance of submitting SPT. Problems encounter during the use of e-filing are the basis for evaluating the continued use of e-filling in Palembang. The development of a conceptual model was conducted to evaluate the sustainability of the use of e-filing. The development of a conceptual model basically has a scarcity of supporting theories used and has a complex model. To overcome this problem, Partial Least Squares (PLS) Structural Equation Model (SEM) could be applied to. The results of data analysis found that information quality and service quality did not have a positive influence on the sustainability of the use of e-filing and the level of correlation between information quality, system quality, service quality, and individual ability was still small towards the sustainability of the use of e-filing. The findings of this research are very important for the KPP Pratama in Palembang to analyze the sustainability of the use of e-filing that has been proven empirically, multidimensional and in a specific context. This knowledge could be used as a reference to improve overall quality of taxation for the sake of sustainable use of e-filing.</em></p><p><strong><em>Keyword</em></strong><strong><em>s </em></strong><em>: </em><em>SPT, </em><em>e</em><em>-filing, PLS SEM</em></p><p align=center><strong><em>Abstrak</em></strong></p><p><em>DJP terus berupaya mengoptimalkan pengumpulan Surat Pemberitahuan Tahunan (SPT) pajak dengan memfasilitasi sistem pelayanan perpajakan berbasis teknologi, salah satunya adalah e-filing yang telah berjalan sejak tahun 2016. Namun, e-filing ternyata kurang berpengaruh terhadap penyampaian SPT yang tergambar pada data hasil monitoring SPT elektronik yang hanya memenuhi 78% dari target sasaran tahun 2017. Hal ini disebabkan oleh berbagai masalah yang muncul selama pemanfaatan e-filing seperti kemampuan teknologi individu, kehilangan efin, lupa password akun DJP Online hingga kurangnya kesadaran tentang pentingnya penyampaian SPT. Permasalahan selama penggunaan e-filing menjadi dasar untuk melakukan evaluasi terhadap keberlangsungan penggunaan e-filling di Palembang. Pengembangan model konseptual dilakukan untuk mengevaluasi keberlanjutan penggunaan e-filing. Pengembangan model konseptual pada dasarnya memiliki kelangkaan teori-teori pendukung yang digunakan dan memiliki model yang kompleks. Untuk mengatasi masalah ini dapat menggunakan Partial Least Squares (PLS) Structural Equation Model (SEM). Hasil analisis data mendapatkan temuan bahwa kualitas informasi dan kualitas layanan tidak memiliki pengaruh positif terhadap keberlanjutan penggunaan e-filing dan tingkat korelasi antara kualitas informasi, kualitas system, kualitas layanan, dan kemampuan individual masih kecil terhadap keberlanjutan penggunaan e-filing. Temuan peneliti ini sangat penting bagi pihak KPP Pratama kota Palembang untuk menganalisa keberlanjutan penggunaan e-filing yang telah dibuktikan secara empiris, multidimensional dan konteks yang spesifik. Pengetahuan ini dapat dapat menjadi acuan untuk meningkatkan kualitas secara keseluruhan demi keberlanjutan penggunaan e-filing.</em></p><p><strong><em>Kata kunci</em></strong><em> : SPT, e-filing, PLS SEM, </em></p>" @default.
• W4237841218 created "2022-05-12" @default.
• W4237841218 creator A5024479025 @default.
• W4237841218 creator A5070179657 @default.
• W4237841218 date "2019-01-22" @default.
• W4237841218 modified "2023-09-28" @default.
• W4237841218 title "Analisis Evaluasi Keberlanjutan E-Filling di Kota Palembang" @default.
• W4237841218 doi "https://doi.org/10.36982/jig.v9i2.564" @default.
• W4237841218 hasPublicationYear "2019" @default.
• W4237841218 type Work @default.
• W4237841218 citedByCount "0" @default.
• W4237841218 crossrefType "journal-article" @default.
• W4237841218 hasAuthorship W4237841218A5024479025 @default.
• W4237841218 hasAuthorship W4237841218A5070179657 @default.
• W4237841218 hasBestOaLocation W42378412181 @default.
• W4237841218 hasConcept C121332964 @default.
• W4237841218 hasConcept C134560507 @default.
• W4237841218 hasConcept C144133560 @default.
• W4237841218 hasConcept C162324750 @default.
• W4237841218 hasConcept C162853370 @default.
• W4237841218 hasConcept C178550888 @default.
• W4237841218 hasConcept C2779530757 @default.
• W4237841218 hasConcept C2780378061 @default.
• W4237841218 hasConcept C33923547 @default.
• W4237841218 hasConcept C41008148 @default.
• W4237841218 hasConcept C62520636 @default.
• W4237841218 hasConceptScore W4237841218C121332964 @default.
• W4237841218 hasConceptScore W4237841218C134560507 @default.
• W4237841218 hasConceptScore W4237841218C144133560 @default.
• W4237841218 hasConceptScore W4237841218C162324750 @default.
• W4237841218 hasConceptScore W4237841218C162853370 @default.
• W4237841218 hasConceptScore W4237841218C178550888 @default.
• W4237841218 hasConceptScore W4237841218C2779530757 @default.
• W4237841218 hasConceptScore W4237841218C2780378061 @default.
• W4237841218 hasConceptScore W4237841218C33923547 @default.
• W4237841218 hasConceptScore W4237841218C41008148 @default.
• W4237841218 hasConceptScore W4237841218C62520636 @default.
• W4237841218 hasIssue "2" @default.
• W4237841218 hasLocation W42378412181 @default.
• W4237841218 hasOpenAccess W4237841218 @default.
• W4237841218 hasPrimaryLocation W42378412181 @default.
• W4237841218 hasRelatedWork W2006794885 @default.
• W4237841218 hasRelatedWork W2048196248 @default.
• W4237841218 hasRelatedWork W2342487640 @default.
• W4237841218 hasRelatedWork W2911367301 @default.
• W4237841218 hasRelatedWork W2980164204 @default.
• W4237841218 hasRelatedWork W3047060923 @default.
• W4237841218 hasRelatedWork W3047907092 @default.
• W4237841218 hasRelatedWork W3104897255 @default.
• W4237841218 hasRelatedWork W3162897124 @default.
• W4237841218 hasRelatedWork W3216179310 @default.
• W4237841218 hasVolume "9" @default.
• W4237841218 isParatext "false" @default.
• W4237841218 isRetracted "false" @default.
• W4237841218 workType "article" @default.