{"_buckets": {"deposit": "1b3a55e5-4f47-4dba-a415-92eedf3337c1"}, "_deposit": {"created_by": 20, "id": "10453", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "10453"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00010453", "sets": ["1582963436320"]}, "author_link": [], "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "“A STUDY ON MEDIUM  TAXPAYERS’ PERCEPTION ON ELECTRONIC TAX SYSTEMS IN  YANGON REGION (CASE STUDY: INTERNAL REVENUE DEPARTMENT)” ( Hnin Inzali, 2024)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "The electronic tax service system, designed to streamline tax administration and \nenhance compliance, has been a significant shift from traditional paper-based processes \nto a more digitized approach. This study aims to investigate the perceptions of medium \ntaxpayers on the electronic tax service systems of the Internal Revenue Department in \nthe Yangon Region. The descriptive method is applied using primary data from 160 \ntaxpayers using electronic tax system of Internal Revenue Department in Yangon. The \nstudy found that electronic tax services reduced processing times and increased \naccessibility offered by the system. The results indicate a good perception of taxpayers’ \naccess to the electronic tax system and a lower incidence of corruption due to the \nenhanced transparency of digital records. On the other hand, the electronic tax service \nsystem in the Yangon Region holds promise for modernizing tax administration, its \nsuccess is contingent upon addressing technical challenges, providing adequate support \nand training, and fostering an inclusive approach to accommodate all taxpayers. By \ndoing the system can achieve its intended goals of efficiency, transparency, and \nimproved tax compliance."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2024-12-18"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Hnin Inzali, MPA-16, 21st Batch.pdf", "filesize": [{"value": "1.1 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 1100000.0, "url": {"url": "https://meral.edu.mm/record/10453/files/Hnin Inzali, MPA-16, 21st Batch.pdf"}, "version_id": "adbcfda5-f2ab-4726-8638-995ae11e1fdb"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Dr. Thet Mon Soe"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Hnin Inzali"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Other"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2024-09-01"}, "item_title": "“A STUDY ON MEDIUM  TAXPAYERS’ PERCEPTION ON ELECTRONIC TAX SYSTEMS IN  YANGON REGION (CASE STUDY: INTERNAL REVENUE DEPARTMENT)” ( Hnin Inzali, 2024)", "item_type_id": "21", "owner": "20", "path": ["1582963436320", "1582965722087"], "permalink_uri": "https://meral.edu.mm/records/10453", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2024-12-18"}, "publish_date": "2024-12-18", "publish_status": "0", "recid": "10453", "relation": {}, "relation_version_is_last": true, "title": ["“A STUDY ON MEDIUM  TAXPAYERS’ PERCEPTION ON ELECTRONIC TAX SYSTEMS IN  YANGON REGION (CASE STUDY: INTERNAL REVENUE DEPARTMENT)” ( Hnin Inzali, 2024)"], "weko_shared_id": -1}