PENGARUH PENERAPAN SISTEM E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN VARIABEL MODERASI PEMAHAMAN PERPAJAKAN

Abstract

Tax is the most essential income resources.Therefore, at this point the tax payers are expected to fulfill their obligation. However, as facts show, the taxpayers compliance in Indonesia is still considered low. This research aimed to examine the effect of e-billing on tax payers compliance with tax understanding as moderated variable at KPP Pratama Gubeng Surabaya. The research was quantitative. Moreover, there were 100 respondents of individual tax payers as sample, who had ever used e-billing, at KPP Pratama Gubeng surabaya. In line with, the data collection technique used purposive sampling. Furthermore, the hypothesis testing used multiple linear regression to examine the effect of e-billing on the tax payers compliance with tax understanding as moderated variable. The research result, with moderated linear regression, concluded the implementation of e-billing had positive and significant effect on the tax payers compliance. In addition, the analysis of moderated variable with moderated regression analysis interaction, concluded the tax understanding could moderate the effect of e-billing on the tax payers compliance. Besides, it also affected the implementation of e-billing on the tax payers compliance.
Keywords: E-Billing, Tax Understanding, Tax Payers Compliance.