The Impact of Accounting Information Systems on Tax Performance
Keywords:
Accounting information systems, tax performanceAbstract
The research sheds light on the impact of accounting information systems on tax performance in the General Tax Authority as a service entity that provides many services to taxpayers, the more the Authority can adopt new concepts to increase understanding and knowledge of how it cares about taxpayers and work to provide a suitable work environment, speed of achievement, create human relations, and learn whenever it is reflected on their tax performance in attracting new taxpayers, and building long-term relationships with them, and to achieve this, the research relied in the analysis of its variables on the questionnaire as a main tool to collect Data and information, the applied results have shown the existence of a significant and positive impact of accounting information systems on tax performance and this is a good indicator of the impact of accounting information systems in the performance of the research sample body and recommended the researcher to the importance of continuous development and modernization of accounting information systems and to work to strengthen them in tax work.
Downloads
References
Al-Jadri, Adnan Hussein, and Abu Halo, Yaqoub Abdullah, (2009), “Methodological Foundations and Statistical Uses in Educational and Human Sciences Research”, First Edition, Ithraa Publishing and Distribution, Amman - Jordan.
Sunarta, I. N., & Astuti, P. D. (2023). Accounting information system quality and organizational performance: the mediating role of accounting information quality. International Journal of Professional Business Review, 8(3).
Islam, M. (2023). Impact of Accounting Information Systems (AIS) On Internal Auditors: A Comparative Study between Bangladesh and Turkey. Valley International Journal Digital Library, 5182-5200.
Ngo, D. T. (2023). Factors Influencing Accounting Information Systems in Small and Medium Enterprises: The Case in Hanoi, Vietnam. International Journal of Professional Business Review, 8(6), e02411-e02411.
Khan, M. A., & Mayes, S. (2019). Enhanced business workflows through accounting information systems: Case studies of Asian firms. Asian Journal of Accounting Research, 4 (1), 104-117.
Bird, R. M. (2013). Assessing tax performance in developing countries: a critical review of the literature. Taxation and Economic Development (Routledge Revivals), 33-61
Agarwal N. & Sonia "Value Balanced Scorecard-A Tool of Performance Appraisal" University Of Rajasthan Jaipur. web: https: //www. cai. rg/resource_file/1127p417. df.2003.
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and psychological measurement, 30(3), 607-610.
Mohammed, K. S., Saleh, A. A. Q., Salman, A. A., & Ahmed, M. A. THE ROLE OF ARTIFICIAL INTELLIGENCE TECHNIQUES IN SIMPLIFYING TAX ACCOUNTING PROCEDURES.
Syafitri, L., Eka, A. P. B., Bakri, A. A., Aslichah, A., & Kusnadi, I. H. (2023). Improving Financial Control: The Contribution of Accounting Information Systems to Small Business Performance. Jurnal Ekonomi, 12(3), 1459-1465.
Ria, R. (2023). The Effect of Payment Accounting Information System on the Effectiveness of Internal Control. Al Qalam: Jurnal Ilmiah Keagamaan Dan Kemasyarakatan, 17(4), 2291-2300.
Al-Frijat, Y. S. (2014). The impact of accounting information systems used in the income tax department on the effectiveness of tax audits and collections in Jordan. Journal of Emerging Trends in Economics and Management Sciences, 5(1), 19-25.
Faisal, Y., Yulivianti, A. R., & Rindiani, S. D. (2023). The Effect of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements PT. Gudang Garam, Tbk and PT. Wilmar Group. Jurnal Ilmiah Akuntansi dan Finansial Indonesia, 6(2), 35-50.
Qatawneh, A. M. (2023). The role of organizational culture in supporting better accounting information systems outcomes. Cogent Economics & Finance, 11(1), 2164669.
Balicka, H. (2023). Digital technologies in the accounting information system support decision-making processes. Zeszyty Naukowe. Organizacja i Zarządzanie/Politechnika Śląska.
Oyedele, P. (2018). Technology integration in finance and accounting: Impact on tax compliance in multinational corporations. *International Journal of Accounting Information Systems, 29, 44-58.
