标题：The Effect Of Implementing E-Filing Systems On Personal Tax Compliance With Internet Knowledge As Moderated Variables (Case Study on Personal Taxpayers at KPP Pratama Jakarta Kramatjati)
期刊名称：International Journal of Commerce and Finance
电子版ISSN：2149-9608
出版年度：2020
卷号：6
期号：1
页码：166-180
语种：English
出版社：Istanbul Commerce University
摘要：The objectives of this study are as follows: 1) Finding empirical evidence regarding the perception of the application of the e-Filing system to taxpayer compliance, and 2) Finding empirical evidence regarding the extent of knowledge the internet can moderate the relationship between the implementation of e-Filing systems and the level of taxpayer compliance.The type of research used in this study is causal research. The population in this study was all individual taxpayers registered at KPP Pratama Jakarta Kramatjati. Selection of samples of the convenience sampling method. The analytical method used to test the hypothesis is the Moderated Regression Analysis (MRA). The results of the study show, 1) The application of e-filing systems has a positive and significant effect on taxpayer compliance; 2) Knowledge the Internet has been proven to moderate the relationship between the implementation of e-Filing systems and the level of taxpayer compliance.
