2015 98 312 283 - zu.edu.jo · 14 78.87 19.59 0.7725 3.9433 3 90.64 15.27 0.6923 4.5319 4 80.43...
TRANSCRIPT
1
بسن اهلل الرمحن الرحين
– باتنة –جاهعة احلاج خلضر
جملة اإلقتصاد الصناعي
جملة دورية علوية هتخصصة وحمكوة
تصذر عن خمترب الذراسات االقتصادية للصناعة احمللية
كلية العلوم االقتصادية، التجارية علوم التيسيري جباهعة احلاج خلضر
اجلزائر–بباتنة
2015 / 9، 8العذد
312 اىل الصفحة 283البحث هن الصفحة
: رقن االيذاع القانوني 2007-1893
ISSN 1112-7856
2
بسن اهلل الرمحن الرحين
املعلوهــــــــــــــاث وتكنولوجيا نظــــــــــن
على فاعليت ا وأثرهواملبيعاث يف دائرة ضريبت الذخلةاملستخذم
األردن الذائرة يف
Information Systems and Technology Used in Income and Sales Tax Department
and its Effects on The Department Effectiveness in Jordan
3
150141
94
75.74
74.55
70.74
69.96
4
5
1
2
3
4
5
6
6
1
2
3
4
7
8
-
Dependent Variable Independent Variables
1
9
-
10
85
-
-
-
-
-
1
-
11
-
-
-
-
-
-
-
2
-
-
-
-
-
-
-
3
-
-
- COBOL(ORACLE
-
-
12
4
-
-
-
1
2
3
13
:
79.85
60
111
1
1
73.62 28.18 1.0373 3.6809 1
80.71 19.29 0.7784 4.0355 2
14
78.87 19.59 0.7725 3.9433 3
90.64 15.27 0.6923 4.5319 4
80.43 25.13 1.0104 4.0213 5
65.82 31.98 1.0525 3.2908 6
64.11 32.40 1.0387 3.2057 7
84.54 18.19 0.7688 4.2270 8
81.42 22.48 0.9153 4.0709 9
58.16 39.19 1.1396 2.9078 10
61.70 34.97 1.0790 3.0851 11
74.55 11.21 0.4179 3.7273
1
90.64
58.16
1
3.72733
15
74.5560
0.417911.21
50
One Sample T-test
2
TTSig Level
20.6661.96
2T20.666
1231
3
16
3
76.74 23.65 0.9073 3.8369 12
59.29 43.13 1.2785 2.9645 13
79.86 24.41 0.9747 3.9929 14
74.47 27.45 1.0219 3.7234 15
71.77 27.88 1.0005 3.5887 16
69.79 27.10 0.9458 3.4894 17
62.41 33.49 1.0452 3.1206 18
74.47 23.83 0.8873 3.7234 19
77.87 21.42 0.8341 3.8936 20
59.43 32.16 0.9558 2.9716 21
76.88 23.94 0.9203 3.8440 22
85.53 16.08 0.6877 4.2766 23
78.87 23.63 0.9318 3.9433 24
62.70 34.36 1.0772 3.1348 25
17
53.76 35.05 0.9421 2.6879 26
62.98 33.94 1.0686 3.1489 27
56.45 37.70 1.0642 2.8227 28
67.52 31.97 1.0793 3.3759 29
72.77 21.36 0.7771 3.6383 30
75.60 23.89 0.9031 3.7801 31
69.96 10.01 0.3501 3.4979
3
85.53
53.76
3
3.49793
69.96
600.3501
10.0150
18
One Sample T-test
4
TTSig Level
16.8871.96
4T16.887
3
3241
5
19
5
56.03 40.07 1.1226 2.8014 32
61.13 34.92 1.0675 3.0567 33
75.60 21.70 0.8202 3.7801ORACLE
34
84.26 14.41 0.6072 4.2128 35
75.60 21.70 0.8202 3.7801 36
75.74 20.16 0.7635 3.7872 37
81.99 17.81 0.7300 4.0993 38
81.70 17.67 0.7220 4.0851 39
80.28 18.35 0.7367 4.0142 40
85.11 14.43 0.6142 4.2553 41
75.74 11.06 0.4190 3.7872
5
85.11
20
56.03
5
3.78723
75.74
600.4190
11.0650
One Sample T-test
6
TTSig Level
22.3111.96
6T22.311
3
21
4255
7
7
65.96 33.56 1.1068 3.2979 42
79.72 22.44 0.8943 3.9858 43
50.07 40.12 1.0044 2.5035 44
77.73 25.38 0.9863 3.8865 45
73.05 22.90 0.8365 3.6525 46
44.11 43.86 0.9675 2.2057 47
49.65 39.59 0.9827 2.4823 48
72.91 24.57 0.8955 3.6454 49
79.43 18.29 0.7265 3.9716 50
86.24 15.22 0.6561 4.3121 51
85.39 17.00 0.7258 4.2695 52
22
83.55 16.26 0.6791 4.1773 53
81.13 21.61 0.8765 4.0567 54
57.59 43.63 1.2563 2.8794 55
70.47 9.37 0.3300 3.5233
7
86.24
44.11
7
3.52333
70.47
600.3300
9.3750
One Sample T-test
23
8
TTSig Level
18.8271.96
8T18.827
3
1
2
3
4
24
5
6
7
8
1
2
25
3
4
5
6
7
8
26
1 19962013
2
3
4
2003
5
2003
6
2002
7 282009
8 57198514
1995
9 292009
10
2001
11 SPSS
2000
12
2000
27
1- Adam, S. and Browne, J. (2006). A Survey of the UK Tax System. The
Institute for Fiscal Studies, London.
2- Adam, S. and Browne, J. (2009). A Survey of the UK Tax System. The
Institute for Fiscal Studies, London.
3- Al-Omari, H. and Al-Omari, A. (2006) Building an e-government e-trust
infrastructure. American Journal of Applied Sciences, Vol. 11, No. 3, pp.
2122-2130.
4- Berntzen, L. and Olsen, M.G. (2009) Benchmarking e-government. A
comparative review of three international benchmarking studies. The third
International conference on digital society (ICDS 2009). Mexico.
5- Bird, R.M. and Zolt, E.M. (2007) Technology and Taxation in Developing
Countries: From Hand to Mouse. Paper presented at Conference on
Technology, Privacy and the Future of Taxation. Washington.
6- Chatfield, A., T.(2009) Public Service Reform through e-Government: a Case
Study of ‘e-Tax’ in Japan. Electronic Journal of e-Government, Vol. 7, No.
2, pp135 -146.
7- Relly,J. & Sabharwal, M (2009) Perceptions of transparency of government
policymaking: A cross-national study. Government Information Quarterly
Journal. Vol. 26, No. 1, pp. 148-157.
8- Terzis, B. and Economides, A. A. (2007) Critical Success Factors for Tax
Web sites. [Internet] Available from: <
http://conta.uom.gr/conta/publications/PDF/critical%20success%20factors%2
0for%20tax%20websites.pdf >