The Effect of E-Filing System Implementation on Taxpayer Compliance with Information Technology Mastery as a Moderation Variable at Kpp Pratama Meulaboh

Angga Utama Marfito, Syafrida Hani, Widia Astuty

Abstract


This study aims to examine and analyze the effect of the e-filing system on taxpayer compliance at KPP Pratama Meulaboh with information technology as a moderating variable. Research data were obtained from questionnaires distributed to taxpayer respondents using the Accidental Sampling method. The population is individual taxpayers, employees and non-employees at KPP Pratama Meulaboh, with a total sample of 100 respondents using the slovin formula. The analytical method uses the PLS Structural Equation Model (SEM). The results of the study (1) The use of the E-Filing System has a positive effect on Tax Compliance; (2) Mastery of Information Technology has a positive effect on Tax Compliance; that (3) Mastery of Information Technology cannot moderate the Influence of the E-filing System on Taxpayer Compliance.


Keywords


E-Filing, Mastery of Information Technology, Tax Compliance

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.356

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