Peran Moderasi Pemahaman Internet dalam Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Malang Utara

Erika Agustiningtyas, Abdul Wahid Mahsuni, Umi Nandiroh

Abstract


This research aims to measure and analyze the influence of the e-filling system implementation on the compliance of Individual Taxpayers and how internet understanding can moderate the influence of the e-filing system implementation on the tax compliance of Individual Taxpayers at KPP Pratama Malang Utara. The sampling technique used purposive sampling. This research employs an associative quantitative research method, which aims to develop and use mathematical models of theories and hypotheses related to facts in the field. This method was chosen to determine the influence of the e-filing system implementation on the compliance of individual taxpayers with internet understanding as a moderating variable, processed using SPSS version 24. The research data source uses primary data obtained from questionnaires. The research sample consisted of 100 respondents and was measured using a Likert scale. The research results show that the implementation of the e-filing system has a positive and significant effect on individual taxpayer compliance. Furthermore, internet understanding can moderate the relationship between the implementation of the e-filing system and taxpayer compliance. The data collection from these respondents only accounts for 39.8%, and the rest is influenced by other variables outside the regression model. The respondents in this study are still limited (using a sample) to individual taxpayers registered at KPP Malang Utara, namely 100 respondents, and the research results are based solely on the answers from the questionnaires, so the results obtained do not fully reflect the actual situation. For future researchers, it is recommended to add other variables to their research to better observe the influence of other variables affecting individual taxpayer compliance. For future researchers, it is recommended to increase the research sample size to achieve a more comprehensive distribution of questionnaires. For future researchers, it is suggested to conduct data collection using direct interview techniques with respondents to obtain more accurate and detailed information

Keywords: Taxpayer compliance, e-filling system, internet understanding

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References


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