ASPEK E-FILING DENGAN KETAATAN WAJIB PAJAK MELALUI MODERASI KECAKAPAN INTERNET DAN BIAYA KETAATAN

AKMEN Jurnal Ilmiah

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Title ASPEK E-FILING DENGAN KETAATAN WAJIB PAJAK MELALUI MODERASI KECAKAPAN INTERNET DAN BIAYA KETAATAN
ASPEK E-FILING DENGAN KETAATAN WAJIB PAJAK MELALUI MODERASI KECAKAPAN INTERNET DAN BIAYA KETAATAN
 
Creator Amin, Asbi
Marlinah, Andi
Sukmawati, Sukmawati
 
Description The purpose of this research was to analyze e-filing effect on taxpayer compliance, to analyze e-filing effect on mandatory compliance through moderation of internet skills and to analyze e-filing effect on taxpayer compliance without being moderated by compliance costs. Data were collected questionnaires which were distributing to the sample with accidental sampling technique to 100 individual taxpayers at KPP Makassar Barat. Data analysis using the Moderated Regression Analysis (MRA) approach. The results of the study found that the application of e-filing positively and significantly affects taxpayer compliance, internet proficiency as moderating the relationship between e-filing and taxpayer compliance, while compliance costs do not moderate the relationship between e-filing and taxpayer compliance.
Tujuan penelitian ini adalah untuk menganalisis e-filing berpengaruh pada ketaatan wajib pajak, untuk menganalisis e-filing berpengaruh pada ketaatan wajib melalui moderasi kecakapan internet dan untuk menganalisis e-filing berpengaruh pada ketaatan wajib pajak dengan tidak dimoderasi oleh biaya ketaatan. Data dikumpulkan melalui  kuesioner  yang  didistribusikan  kepada sampel dengan teknik accidental sampling kepada 100 wajib pajak orang pribadi di KPP Makassar Barat. Analisis data dengan pendekatan Moderated Regression Analysis (MRA). Hasil penelitian menemukan bahwa penerapan e-filing positif dan signifikan memengaruhi ketaatan, kecakapan internet sebagai pemoderasi hubungan e-filing dengan ketaatan wajib pajak sedangkan biaya ketaatan bukan pemoderasi hubungan e-filing dengan ketaatan wajib pajak.
 
Publisher Lembaga Penelitian dan Publikasi Nobel Indonesia
 
Date 2021-04-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1382
10.37476/akmen.v18i1.1382
 
Source AkMen JURNAL ILMIAH; Vol 18 No 1 (2021): AkMen JURNAL ILMIAH; 46-54
2621-4377
1829-8524
10.37476/akmen.v18i1
 
Language eng
 
Relation https://e-jurnal.stienobel-indonesia.ac.id/index.php/akmen/article/view/1382/1031
 
Rights Copyright (c) 2021 AkMen JURNAL ILMIAH
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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