PENGARUH PENERAPAN E-FILING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING

Abstract

This research aimed to examine the effect of implementation of e-filing and tax knowledge on taxpayers’ compliance with tax socialization as Moderating variable. The data were primary with questionnaires data collection technique. While, the data collection technique used purposive sampling. Moreover, the data analysis technique used multiple linear regression with Moderated Regression Analysis (MRA). The research result concluded that implementation of e-filing was one of the facilities of e-SPT reporting which makes it easier for taxpayers. Therefore, the implementation had a positive effect on taxpayers’ compliance. Furthermore, tax knowledge was tax information which needed to be inderstood by taxpayers. However, in this research, this knowledge did not affect taxpayers’ compliance. Additionaly, implementation of e-filing which was supported by tax knowledge of taxpayers had a positive effect on taxpayers’ compliance. In addition, tax socialization as a Moderating variable which gave tax infomation in detail, showed that the socialization was not Moderating variabel from the effect of either implementation of e-filing or tax knowledge on taxpayers’ compliance.
Keywords: implemetantion of e-filing, tax knowledge, taxpayers’ compliance, tax socialization