PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KONDISI KEUANGAN SEBAGAI VARIABEL MODERASI

Abstract

This research aims to examine the influence of e-Regristation, e-Billing, and e-Filling to the taxspayer compliance with Financial Condition as moderation variable in Taxpayers registered at Tax Office (KPP) Pratama Surabaya Wonocolo. This type of research that been used is quantitative research. The sampling technique in this research is the incidental sampling so that the sample of 100 Taxpayers who registered in the Tax Office (KPP) Pratama Surabaya Wonocolo. The analysis method that been used is multiple linear regression analysis and Moderated Regression Analysis (MRA) interaction test with using SPSS (Statistical Product and Service Solutions) 23 tool. Based on the results of research shows that e-Billing and e-Filling has positive influence to the Taxpayer Compliance, which means the user of e-Billing and e-Filling high so that the Taxpayer Compliance will be higher. However, e-Registration has no influence on the Taxpayer Compliance, this shows that the high or low the e-Registration user does not influenced the Taxpayer to comply with the obligation of Taxation. The result of moderate analysis with using Moderated Regression Analysis (MRA) test indicates that the Financial Condition is able to moderate the influence of e-Billing, and e-Filling on Taxpayer Compliance, but Financial Condition cannot moderate the influence of e-Registration on Taxpayer Compliance.
Keywords: e-System Taxation, financial condition, taxpayer compliance