Building A Theoretical Model of Information Quality Influenced by the Vat E-Filing Application (Published)
This study aims to build a theoretical model of information quality influenced by the PPN e-Filing application. Data analysis in this study was carried out by descriptive analysis and verification analysis. Data analysis for hypothesis testing in this study used simple regression analysis with the help of SPSS 19 Software. The unit of analysis consisted of all Taxable Entrepreneurs (PKP) in KPP Cimahi. In carrying out tax activities during this pandemic, DGT provides a superior online service called e-Filing. E-Filing is an online and annual notification letter (SPT) reporting service. Data analysis for hypothesis testing in this study used simple regression analysis with the help of SPSS 19 software. To test the hypothesis testing using a t-test. The results showed that e-Filing VAT significantly influences the quality of information at KPP Pratama Cimahi.
Keywords: Information quality, VAT e-filing
INFORMATION QUALITY AND TAX OPTIMIZATION CASE OF TUNISIAN FIRMS (Published)
The importance of taxation in the financial and accounting business environment are encouraged to study the impact of tax optimization on the quality of information on a sample of 36 companies listed on the stock between 2000 and 2010, the result shows that the tax optimization increases the quality of information in the Tunisian context
Keywords: Information quality, Optimization tax, Total Accruals, effective rate tax