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

Authors

  • Thomas Nadeak Universitas Buana Perjuangan Karawang Author
  • Sari Marliani Universitas Buana Perjuangan Karawang Author
  • John Henry Wijaya Widyatama University Author

DOI:

https://doi.org/10.61841/nb8cgr10

Keywords:

E-Filling, Internet Understanding, Taxpayer Compliance

Abstract

This study aims to analyze the Effect of E-filling 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. 

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References

[1] Abdurrohman, Sisili, tjahjanulin Domai and Muhammad Shobaruddin, 2015 "Implementation of the E-filling program in an effort to increase compliance of individual taxpayers @, Journal of Public Administration (JAP) volume 3 No.5: 807-811

[2] Agustiningsih, Wulandari, 2016 "The effect of implementing E-Filling The level of understanding of taxation and taxpayer awareness of taxpayer compliance in KPP Pratama Yogyakarta", Nominal Journal Volume 5 No2: 107-122

[3] Avianto, Gusma D, Sri Mangestu Rahayu and Bayu Kaniskha, 2016, "Analysis of the application of the E-Filling System in order to improve reporting compliance for individual taxpayers' annual taxpayers (JEJAK) Volume 9 No.1: 1-8

[4] Irmayanti Medewing, 2013, @ The effect of the modernization of the Tax Administration System on tax compliance compliance in the North Makassar pratama Tax office ", Thesis Faculty of Economics and Business, Hasanuddin University Makassar.

[5] Mendra, Ni Putu Yuria, 2017, "Application of Taxpayer Compliance E-Filling System and Application of Internet Understanding" ’Journal of Accounting Research Volume 7 No.2: 222234

[6] Sugiono, 2016, "Quantitative, Qualitative and R & D Research Methods, PT.Alfabet, Bandung

[7] Waluyo, 2016. Indonesian Taxation Book 1, 11th Edition, Jakarta: Salemba Empat Publisher

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Published

29.02.2020

How to Cite

Nadeak, T., Marliani, S., & Henry Wijaya, J. (2020). Effect of E-Filling System Application with Internet understanding of Taxpayer compliance as Moderation Variable in North Karawang North Tax Office. International Journal of Psychosocial Rehabilitation, 24(1), 8749-8759. https://doi.org/10.61841/nb8cgr10