Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)

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The Effect of Tax Information Technology on TaxPayer Compliance and the Role of Tax Consultants

Authors
Sumatriani Sumatriani1, *, Dian Gita Utami1
1Accounting Department, State Polytechnic Ujung Pandang, Makassar, 90245, Indonesia
*Corresponding author. Email: sumatriani@poliupg.ac.id
Corresponding Author
Sumatriani Sumatriani
Available Online 15 February 2024.
DOI
10.2991/978-2-38476-202-6_93How to use a DOI?
Keywords
Taxpayer Compliance; Tax Information Technology; Role Tax Consultants
Abstract

The aims of this study were to examine and analyze: (1) The effects of technology information taxation and role of tax consultants on taxpayers; (2) the effects of taxation information technology on taxpayer compliance; (3) the effects of consultant tax roles towards on taxpayers compliance. The population of the study was taxpayers of Micro, Small and Medium Enterprises (MSMEs) totaling 1.5 million business units in Makassar City. The number of samples in the study was 100 respondents using Slovin formula. Analytical tools used to reach the objectives of the study were regression multiple analysis. The results of the research revealed that utilization of taxation information technology and the roles of tax consultants had simultaneous impacts on taxpayers compliances. The utilization of taxation information technology and the role of tax consultants had partial impacts on taxpayers compliance.

Copyright
© 2023 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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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 February 2024
ISBN
10.2991/978-2-38476-202-6_93
ISSN
2352-5398
DOI
10.2991/978-2-38476-202-6_93How to use a DOI?
Copyright
© 2023 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

risenwbib
TY  - CONF
AU  - Sumatriani Sumatriani
AU  - Dian Gita Utami
PY  - 2024
DA  - 2024/02/15
TI  - The Effect of Tax Information Technology on TaxPayer Compliance and the Role of Tax Consultants
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 660
EP  - 670
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_93
DO  - 10.2991/978-2-38476-202-6_93
ID  - Sumatriani2024
ER  -