PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI PEMODERASI

Abstract

This study aims to analyze the impact of the implementation of the e-filing system towards the personal taxpayers with the internet understanding as the moderator in Pratama Surabaya Karangpilang tax office. The population of this study are the personal taxpayers who are registered in Pratama Surabaya Karangpilang tax office. There are 100 taxpayers. The samples are collected by appliying the Accidental Sampling, which is determining the samples who meet the researcher accidentally, if they have the determined criteria, they will be utilized as the source of the data. In collecting the samples, the study applies primary data from the personal taxpayers who visit Pratama Surabaya Karangpilang tax office. The data are collected by distributing the questionnaires to the taxpayers. The result of the hypothesis test shows that the implementation of the e-filing system gives positive impact to the personal taxpayers in KPP Pratama Surabaya Karangpilang tax office. The internet understanding is not the moderator variabel and it does not impact the relation between the implementation o the e-filing with the taxpayer’s compliance.
Keywords: the e-filing system, the internet understanding, the taxpayer’s compliance