Research Article
The Effect of The Tax E-System on The Compliance of Taxpayers Moderated by Variables Locus of Control (Study on MSME Taxpayers in The KPP Pratama Area Throughout Bali)
@INPROCEEDINGS{10.4108/eai.28-10-2022.2328218, author={Cokorda Krisna Yudha and I Made Wianto Putra}, title={The Effect of The Tax E-System on The Compliance of Taxpayers Moderated by Variables Locus of Control (Study on MSME Taxpayers in The KPP Pratama Area Throughout Bali)}, proceedings={Proceedings of the 2nd Warmadewa International Conference on Science, Technology and Humanity, WICSTH 2022, 28-29 October 2022, Denpasar-Bali, Indonesia}, publisher={EAI}, proceedings_a={WICSTH}, year={2023}, month={4}, keywords={taxation e-system;taxpayer compliance;locus of control}, doi={10.4108/eai.28-10-2022.2328218} }- Cokorda Krisna Yudha
I Made Wianto Putra
Year: 2023
The Effect of The Tax E-System on The Compliance of Taxpayers Moderated by Variables Locus of Control (Study on MSME Taxpayers in The KPP Pratama Area Throughout Bali)
WICSTH
EAI
DOI: 10.4108/eai.28-10-2022.2328218
Abstract
The low level of taxpayer compliance is influenced by several factors, such as the quality of the system as a means of submitting tax obligations and the tax sanctions received by taxpayers in the event of a violation. Another factor that influences taxpayer compliance is the locus of control, namely self-beliefs about the consequences of actions taken beyond the person's control. Sanctions in taxation will have a smaller effect if the taxpayer has an internal locus of control. Furthermore, sanctions in taxation will have a major effect on the person if he has an external locus of control. The purpose of this study is to examine the effect of the e-system on taxpayer compliance and examine the effect of the e-system on taxpayer compliance moderated by locus of control. This research method uses the Partial Least Square (PLS) model to examine the effect of one variable on other variables with a population of 44,151 taxpayers and a sample of 100 respondents. The results of this study state that the E-system has a positive and significant effect on Taxpayer Compliance and Locus of control can moderate the relationship between the E-system and Taxpayer Compliance.