Effect of E-Filling System Application with Internet understanding of Taxpayer compliance as Moderation Variable in North Karawang North Tax Office

This study aims to analyze the Effect of Efilling Implementation with internet understanding of Karawang City Taxpayer compliance. The sample used in this study were 100 respondents. This questionnaire was tested with a validity test, a reliability test. The classic test used was the Normality Test, Multi-collinearity Test, Linearity Test. Hypothesis Test using Multiple Linear Regression, T Test, F Test From the research results above the application of the E-filling system 0.520> 0.05 does not significantly influence partially on internet understanding. Taxpayer Compliance 0.025 <0.05 simultaneously influences the internet understanding.