Effect of E-Filling System Application with Internet understanding of Taxpayer compliance as Moderation Variable in North Karawang North Tax Office
DOI:
https://doi.org/10.61841/nb8cgr10Keywords:
E-Filling, Internet Understanding, Taxpayer ComplianceAbstract
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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[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
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