Determinant Factors of Taxpayer Satisfaction in Using the Electronic Tax Invoice Number (E–NOFA) in the Emerging Technology Era

DOI

10.2991/aebmr.k.210928.037How to use a DOI?

Keywords

taxpayer satisfaction, electronic tax invoice number, e-nofa

Abstract

Tax is an important role in a country. State revenue from the taxation sector is a source of income based on the type of collection, one of which is the central tax. Central Tax is a tax collected by the central government, consists of Income Tax (IT), Value Added Tax (VAT) and others. One of the state revenues in Indonesia depends on collecting VAT. VAT has two types of administrative procedure, namely input tax and output tax. In the payment of VAT, the taxable entrepreneur can credit the input tax paid with the output tax collected within the same tax period. This phenomenon is in line with the use of fictitious invoices numbering on the handover of taxable services or taxable goods made by entrepreneurs who carry out value added tax refunds. Therefore, the application of electronic tax invoice number (E-Nofa) is expected to be able to prevent the use of fictitious tax invoices and facilitate the supervision of tax invoice numbering system used by taxble entrepreneurs. This type of research used is explanatory research with a quantitative approach. Variables used are system quality, information quality, service quality and perceived usefulness as the independent variable, and taxpayer satisfaction as dependen variable. The research purpose is to test and analyze the effect of system quality, information quality, service quality and perceived usefulness on taxpayer satisfaction in the use of electronic tax invoice number (E-Nofa). The results showed that the service quality and perceived usefulness significantly affects to taxpayer satisfaction. While the system quality and information quality are not has a significant effect on taxpayer satisfaction. The conclusion of this study is that the taxpayer satisfaction of use of electronic tax invoice number (E-Nofa) in the Northern Malang tax office area affect with the service quality and perceived usefulness on the electronic tax invoice number (E-Nofa).

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Mirza Maulinarhadi
AU  - Latifah Hanum
AU  - Arina Hana Mahardika
PY  - 2021
DA  - 2021/09/30
TI  - Determinant Factors of Taxpayer Satisfaction in Using the Electronic Tax Invoice Number (E–NOFA) in the Emerging Technology Era
BT  - Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)
PB  - Atlantis Press
SP  - 184
EP  - 189
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210928.037
DO  - 10.2991/aebmr.k.210928.037
ID  - Maulinarhadi2021
ER  -