PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK: PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI
Daftar Isi:
- Tax revenue is the source of state income which is getting important every day. Various breakthroughs in associated with the information technology application in tax administration activities have been running continuously in order to improve and to optimize services to the taxpayers. Based on this findings, the Electronic Filing System is introduced in order to make the taxpayers easy to submit their tax return. This research is aimed to test and to analyze empirically the influence of the implementation of e-Filing system to the taxpayer compliance with understanding the internet as the moderating variable at KPP Pratama Surabaya Sawahan. The research data has been obtained by using questionnaires (primary data) and have been issued to the taxpayers who are listed in KPP Pratama Surabaya Sawahan by using incidental sampling method. The research population is all individual taxpayers who are listed as e-Filing taxpayer at KPP Pratama Surabaya Sawahan. The research samples are 129 respondents. The result of the research shows that the implementation of e-Filing has positive influence to the taxpayer compliance whereas understanding the internet can moderate the influence of the implementation of e-Filing system to the taxpayer compliance