PENGARUH PENERAPAN COMPUTER SELF EFFICACY, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN RISIKO TEKNOLOGI INFORMASI TERHADAP PENGGUNAAN E-FILING DALAM PELAPORAN SPT TAHUNAN WPOP ( Studi Kasus Pada KPP Pasuruan )

With the presence of the online tax return report system, it can actually provide various benefits for taxpayers and the submission process of the tax return itself, including reducing the queuing impact and volume of work on the tax return receipt process, taxpayers do not have to always come to the tax office it can save time and cost. And Can simplify the process of recording SPT data in the DJP database. This study aims to empirically examine the effect of Computer Self Efficacy, Modernization of the Tax Administration System, and the Risk of Information Technology on the use of E-filing on individual taxpayers. From the test results using multiple linear regression models, it can be obtained that the simultaneous test results show that the Computer Self Efficacy variable, Modernization of Tax Administration System, and Information Technology Risk significantly influence the use of E-filing on individual taxpayers. The partial test results show that the variable Computer Self Efficacy, Modernization of the Tax Administration System, and Information Technology Risk have an effect on the use of e-filing on individual taxpayers. Keywords :  Computer Self Efficacy, Modernization of the Tax Administration System, the Risk of Information Technology, and Use of E-filing

The Effect of Liquidity, Good Corporate Governance, and Company Size on Company's Financial Performance (Study in the Pandemic TIME of Covid-19)

The purpose of this study is to determine and analyzed the impact of pandemic time of covid 19 to financial performance of company that can be analysed from 3 variable independent, such as: liquidity, good corporate governance, and company size. The research is in companies that listed in Indonesian Stock Exchange (IDX) during pandemic time of covid 19. The sampling technique used purposive sampling and the type of data uses is quantitative with regression analysis method. Based on the test results, it is concluded that institutional ownership has a significant effect on the company's financial performance. Besides having its own meaning, this research also has its own limitations. First, analysis only for Indonesia area (because researcher only took the sample only from companies that listed in IDX). If the sample of companies increases and different countries will give different result and analysis. Second, this research only analyzed the impact during second quarter during pandemic time, if time is extended for one year, will be give different result and supposed to be if the time extended, the result will give more implications. The research implication are as follows: For all high level management in companies, to strengthen decision making during pandemic time of covid 19 should be check and analyzed the financial statement of companies and can give more valuable interpretations analysis for all the user of financial statement