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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 >

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