The Impact of E-Billing, Tax Literacy, Tax Socialization, and Financial Information Quality on Self-assessment Effectiveness

DOI

10.2991/978-2-494069-83-1_113How to use a DOI?

Keywords

e-billing; tax literacy; tax socialization; quality of financial information; effectiveness of self-assessment

Abstract

The purpose of this study is to ascertain the impact of e-billing, tax literacy, tax socialization, and the quality of financial information on the efficiency of self-assessment. This study uses primary data. Respondents in this study are taxpayers who have NPWP. The analytical tool used is multiple linear regression. The results of the partial test (t-Test) of the e-Billing variable on self-assessment, where the t-count value is greater than the t-table value, namely 1.985 (4.079 > 1.985), tax Literacy is a variable on self-assessment, and the t-account value is greater than the t-table value, namely 1.985 (2.821 > 1.985), financial accounting information on self-assessment, and the t-count value is greater than the t-table value, namely 1.985 (2.305 > 1.985) which can be interpreted as meaning that e-Billing tax literacy, financial accounting information has a positive and significant effect on self-assessment. Tax socialization is a variable on self-assessment, and the t-count value is smaller than the t-table value, namely 1.985 (1.838 < 1.985). This means that the socialization of taxation has a positive but not significant effect on self-assessment. Based on the results of the F test, the calculated F value is 51.364, while the F table value is 2.47, so the calculated F value is greater than the F table value (51.364 > 2.47), and the significant level is 0.000 < 0.05, so it can be concluded that the independent variable has a significant effect simultaneously on the dependent variable.

Copyright

© 2022 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Muhammad Kadafi
AU  - Fatahul Rahman
AU  - Thiara Safitri
PY  - 2022
DA  - 2022/12/30
TI  - The Impact of E-Billing, Tax Literacy, Tax Socialization, and Financial Information Quality on Self-assessment Effectiveness
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
PB  - Atlantis Press
SP  - 651
EP  - 655
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-83-1_113
DO  - 10.2991/978-2-494069-83-1_113
ID  - Kadafi2022
ER  -