The Impact of E-Billing, Tax Literacy, Tax Socialization, and Financial Information Quality on Self-assessment Effectiveness
- 10.2991/978-2-494069-83-1_113How to use a DOI?
- e-billing; tax literacy; tax socialization; quality of financial information; effectiveness of self-assessment
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.
- © 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.
Cite this article
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 -