Influence Of Tax Payer’s Behavior On Applicants E- Filling System On Reporting Efficiency Individual Tax Payer Spt With Taxation Socialization As Moderation Variables

Dahrani Dahrani, Hema Aura Tyasti

Abstract


The aim of this research is to determine the influence of Taxpayer Behavior regarding the Implementation of the E-Filing System on the Efficiency of Individual Taxpayer SPT Reporting with tax socialization as a Moderating Variable. The research methodology used is an associative approach to look for relationships or influences between one variable and other variables. To obtain the necessary data, the author carried out data collection activities by distributing questionnaires. The data presented is in the form of quantitative data, namely testing and analyzing the data by calculating numbers and then drawing conclusions from the test. In this research, the object studied was the East Medan Pratama Tax Office with a population of 159,558 people and a sample of 100 people obtained using the Slovin formula. The results of this research show that Taxpayer Behavior has a positive and significant effect on SPT Reporting Efficiency, the E-Filing System has a positive and insignificant effect on SPT Reporting Efficiency, Tax Socialization has a positive and significant effect on SPT Reporting Efficiency, Taxpayer Behavior has a positive and significant effect on SPT Reporting Efficiency through Tax Socialization, the E-Filing System has a positive and significant effect on SPT Reporting Efficiency through Tax Socialization


Keywords


E-Filing System, SPT Reporting Efficiency, Taxpayer Behavior, Tax Socialization

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References


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DOI: https://doi.org/10.30596/miceb.v2i0.935

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