The Effect of Accounting Information System and Tax Socialization on the Compliance of Personal Tax Reporting (Survey at PT. Belindo International Carpet)

Abstract

With the existence of an Accounting Information System, individuals / organizations can easily make a report that will be useful in taking various decisions based on the available financial information. Tax is a very important role in the life of the state. Tax from the community is the main source of funding for the government of the Republic of Indonesia in financing development. In order to support the increase in state revenues through taxes, the government carried out a reform in the tax sector, namely the change from the Official Assessment System to the Self Assessment System, namely by applying such e-TIN, e-SPT, and e-filing. . With E-filling, it is expected that the community can comfortably and easily fill out and submit a Taxpayer Notification Letter report online, it can be done anywhere and anytime. With the ease and flexibility of this system, it is expected to increase taxpayer compliance to report the tax.

Keywords: Accounting Information System, Tax Socialization and Compliance Of Personal

DOI: 10.7176/EJBM/11-24-08

Publication date: August 31^st 2019