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