The Impact of E-SPT, E-Filing, E-Billing, and Taxpayer Attitude Toward Tax Compliance on Individual Taxpayers ofMicro, Small, and Medium Business in Surabaya

Kusumawardhani, Adhityawati and LAURIANTO, JESSICA JENNIE and SANTOSO, EVELYN ANTONIA (2023) The Impact of E-SPT, E-Filing, E-Billing, and Taxpayer Attitude Toward Tax Compliance on Individual Taxpayers ofMicro, Small, and Medium Business in Surabaya. International Journal of Organizational Behavior and Policy, 2 (1). pp. 23-34. ISSN 2961-9548

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Abstract

The purpose of this study is to examine the conceptual framework of the impact of e-SPT, e-Filing, e-Billing, and Taxpayer Attitudes on Micro, Small, and Medium-Sized Enterprise (MSMEs) Taxpayers in Surabaya. Using a sampling technique, a survey was used to conduct the quantitative investigation. The survey was administered to 241 private MSMEs in Surabaya, and the results were evaluated using multiple regression analysis in SPSS. According to the findings of this study, e-SPT, e-filing, e-billing, and Taxpayer Attitudes have substantial effects on taxpayer compliance. Additionally, this research can help existing electronic tax reporting systems become more efficient and productive. This study also supports the Theory of Planned Behavior, which asserts that when taxpayers believe in creating positive things, they will behave obediently, and the Technology Acceptance Model, which asserts that the adoption of information technology will explain taxpayers attitudes toward the acceptance of information technology (e.g., e-SPT, e-Filing, and e-Billing)

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