International Journal of Education and Social Science (IJESS)
Vol 4 No 2 (2023): VOL 4 NO 2 OCTOBER 2023

The Role of The Use of Information Technology in Orderly Financial Administration and Tax Compliance in Digital Business

Linda Afriani (Awang Long School of Law)
Ipik Permana (Universitas Swadaya Gunung Jati)
Dewi Muliasari (Institut Teknologi Bisnis AAS Indonesia)
Uswatun Khasanah (Universitas Swadaya Gunung Jati)



Article Info

Publish Date
31 Oct 2023

Abstract

This study aims to examine the role of information technology on financial administrative order and tax compliance. We collected data through a survey on 136 digital business or startups owners/financial managers in Malang. The results show that the use of information technology has a positive effect on financial administration order; financial administration order has a positive effect on tax compliance; and the use of information technology has a positive effect on tax compliance mediated by the financial administration order. This research contributes to the knowledge by determining the relationship between the use of information technology and financial administration order as well as tax compliance to increase tax revenue in Indonesia. The digital businesses or startups use technology to maintain businesses’ financial administration order and hence, make easier calculation of taxable amounts. This research implies that the easiness of taxes payment through the online tax administration.

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Journal Info

Abbrev

ijess

Publisher

Subject

Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

IJESS International Journal of Education and Social Science is an international, peer-reviewed journal publishing articles on all aspects of EDUCATION and SOCIAL SCIENCES. IJESS International Journal of Education and Social Science welcomes submissions of the following article types: (1) Papers: ...