PENGARUH E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET DAN SOSIALISASI PERPAJAKAN SEBAGAI PEMODERASI

Abstract

This research aimed to analyze and examine, empirically, the effect of using e-filling system on the taxpayers’ compliance with internet understanding and tax socialization as a moderating variable of empirical research at Surabaya Pratama Tax Office, Pabean Cantikan.The research was quantitive. While, the population was personal taxpayer of Surabaya Pratama Tax Service Office (KPP), Pabean Cantikan. Moreover, the data were primary (questionnaires) which were distributed to respondents of taxpayers. Furthermore, the data collection technique used convenience sampling. In line with, there were 100 samples of respondent with Slovin formula and SPSS 25 as the sampling technique. In addition, the data analysis technique used validity and reliability test before the research. Meanwhile, for the classical assumption test, it used normality, multicollinearity, heteroscedasticity. Besides, for the hypothesis test, it used simple linear regression and Moderated Resgression Analysis and also model test.Based on the research result, it conclude as follows: (1) the e-filing system had positive effect on the taxpayers’ compliance; (2) internet understanding had positive effect and determined the use of e-filing system on the taxpayers compliance; (3) tax socialization had negative effect and lowered the use of e-filing system on the taxpayers’ compliance.
Keywords: e-filling, internet understanding, tax socialization, taxpayers’ compliance