Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia

Research Article

The Impact of E-Tax System Utilization on Taxpayers’ Compliance During the Pandemic: Tax Incentives as a Moderator

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  • @INPROCEEDINGS{10.4108/eai.9-8-2022.2338669,
        author={Meilawati  Kusumaningrum and Theresia Woro Damayanti and Anna Astria Bellarosa Nakhari G.},
        title={The Impact of E-Tax System Utilization on Taxpayers’ Compliance During the Pandemic: Tax Incentives as a Moderator},
        proceedings={Proceedings of the 5th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2022, 9-10 August 2022, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICE-BEES},
        year={2023},
        month={11},
        keywords={e-tax system utilization tax incentives taxpayers’ compliance},
        doi={10.4108/eai.9-8-2022.2338669}
    }
    
  • Meilawati Kusumaningrum
    Theresia Woro Damayanti
    Anna Astria Bellarosa Nakhari G.
    Year: 2023
    The Impact of E-Tax System Utilization on Taxpayers’ Compliance During the Pandemic: Tax Incentives as a Moderator
    ICE-BEES
    EAI
    DOI: 10.4108/eai.9-8-2022.2338669
Meilawati Kusumaningrum1,*, Theresia Woro Damayanti1, Anna Astria Bellarosa Nakhari G.1
  • 1: Universitas Kristen Satya Wacana
*Contact email: 232018085@student.uksw.edu

Abstract

This study analyzes the impact of e-tax system utilization of taxpayers’ compliance during the pandemic with tax incentives as a moderator. The research data are collected by distributing questionnaires to 100 taxpayers as the respondents. We analyze the data using the descriptive quantitative method (the multiple linear regression and moderated regression analysis). The findings suggest the positive effect of e-tax system on taxpayers’ compliance. Further, tax incentives strengthen the impact of e-tax system utilization of taxpayers’ compliance. Our results inform tax authorities about e-tax system and tax incentives.