Research Article
The Influence of E-Filing, Tax Socialization towards Tax Compliance to Micro, Small, and Medium Entreprises with Internet Comprehension as a Moderation Variable during Covid-19 Pandemic
@INPROCEEDINGS{10.4108/eai.12-7-2023.2340943, author={Jane Amara Cantika Setiawan and Pancawati Hardiningsih and Ceacilia Srimindarti and Ida Nurhayati}, title={The Influence of E-Filing, Tax Socialization towards Tax Compliance to Micro, Small, and Medium Entreprises with Internet Comprehension as a Moderation Variable during Covid-19 Pandemic}, proceedings={Proceedings of the 2nd International Conference of Multidisciplinary Studies, ICMS 2023, 12 July 2023, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICMS}, year={2023}, month={12}, keywords={tax compliance e-filing application tax socialization internet comprehension covid- 19 pandemic}, doi={10.4108/eai.12-7-2023.2340943} }- Jane Amara Cantika Setiawan
Pancawati Hardiningsih
Ceacilia Srimindarti
Ida Nurhayati
Year: 2023
The Influence of E-Filing, Tax Socialization towards Tax Compliance to Micro, Small, and Medium Entreprises with Internet Comprehension as a Moderation Variable during Covid-19 Pandemic
ICMS
EAI
DOI: 10.4108/eai.12-7-2023.2340943
Abstract
The purpose of following research is to analyze the influence of e-filing, tax socialization towards tax compliance, also to influence internet comprehension as a moderating variable. Quantitative data was used in this research. Primary data source was acquired directly from MSME taxpayers located within Semarang city. Data were obtained by giving questionnaires to respondents with a total of 107 samples by accidental sampling. The analysis technique Moderated Regression Analysis (MRA) was used in this research. This research concludes that e-filing application , tax socialization has significant positive result towards tax compliance, however internet comprehension was not proven to moderate between e-filing application, tax socialization towards tax compliance.