The Achievement and Usability of the E-Tax Invoices and E-Receipts Affecting the Efficiency of Accounting for the E-Tax Registered Entrepreneurs

Abstract

This research consists purposes were 1. to study the achievement of the e-Tax Invoices and e-Receipts affecting the efficiency of accounting for the e-Tax registered Entrepreneurs and 2. to study the usability of the E-Tax Invoices and E-Receipts affecting the efficiency of accounting for the E-Tax registered Entrepreneurs. The instrument of this quantitative research was questionnaires. The samples were 328 people including Accounting Director, Accounting Manager, Chief of Accounting and Accountants who work in the E-Tax registered Entrepreneurs. Taro Yamane Formula was used to determine the sample size with an error level of 0.05. The samples were collected by random sampling. The descriptive statistics used to analyze and describe the general information of data were frequency, percentage, mean and standard deviation (S.D.) and the inferential statistics used to analyze the data were correlation coefficient and multiple regression analysis. The results showed that 1) The achievement of E-Tax Invoices and E-Receipts affect the efficiency of accounting for the E-Tax registered Entrepreneurs in a positive way on the aspects of work quality, work quantity and time with the statistical significance of .01 and .05 level and 2) The usability of the E-Tax Invoices and E-Receipts affecting the efficiency of accounting for the E-Tax registered Entrepreneurs in a positive way on the aspects of work quantity, time and cost with the statistical significance of .01 and .05 level.