Research Article
The Effect of E-Filling and E-Billing Systems Implementation on Taxpayer Compliance with Understanding of the Internet as a Moderating Variable
@INPROCEEDINGS{10.4108/eai.14-10-2020.2303862, author={Alfiyatul Umniyah and Firdha Rahmiyanti and Khoirul Anwar and Fajar Adhitya and Warno Warno and Naili Saadah and Faris Shalahuddin Zakiy and Herwening Sindu Lestari and Irma Istiariani and Tri Widyastuti Ningsih}, title={The Effect of E-Filling and E-Billing Systems Implementation on Taxpayer Compliance with Understanding of the Internet as a Moderating Variable}, proceedings={Proceedings of the First International Conference on Islamic History and Civilization, ICON-ISHIC 2020, 14 October, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICON-ISHIC}, year={2021}, month={1}, keywords={taxpayer complianc; implementation of e-filling system; implementation of e-billing system; internet understanding}, doi={10.4108/eai.14-10-2020.2303862} }- Alfiyatul Umniyah
Firdha Rahmiyanti
Khoirul Anwar
Fajar Adhitya
Warno Warno
Naili Saadah
Faris Shalahuddin Zakiy
Herwening Sindu Lestari
Irma Istiariani
Tri Widyastuti Ningsih
Year: 2021
The Effect of E-Filling and E-Billing Systems Implementation on Taxpayer Compliance with Understanding of the Internet as a Moderating Variable
ICON-ISHIC
EAI
DOI: 10.4108/eai.14-10-2020.2303862
Abstract
This study aims to determine the effect of of e-filling and e-billing systems implementation on taxpayer compliance with understanding of the internet as a moderating variable (empirical study on KPP Pratama Demak). This research uses quantitative methods. The type of data used in this study is primary data, where data sources can be obtained by distributing questionnaires. The population used in this study is that all taxpayers registered with the KPP Pratama Demak are 99,327 taxpayers. The sample used in this study amounted to 105 taxpayers, to calculate the number of samples in this study using the Slovin formula. The data analysis technique was assisted by the SPSS version 16.0 program. The results of this study indicate that the implementation of the e-filling system (PSF) and the implementation of the e-billing system (PSB) has a positive and significant effect on taxpayer compliance (KWP). Understanding the internet cannot moderate the effect of applying the e-filling system to taxpayer compliance with a significant result of 0,305 > 0,05. Internet understanding cannot moderate the effect of e-billing system implementation on tax compliance, with a significance value of 0,207 > 0,05.
