PENGARUH PENERAPAN SISTEM E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI PADA KPP PRATAMA BUKITTINGGI (Studi Empiris terhadap Wajib Pajak Orang Pribadi Di KPP Pratama Bukittinggi)

Abstract

E-Filling is assessable’s information letter submitting and filling service that is conducted electronically through online system in real time to Tax General Directorate through internet on Tax General Directorate website or through Application Service Provider who has been chosen by Tax General Directorate. E-Filling system applying uses internet network so for using E-Filling, the assessable must be able to operate the internet. The objective of this research is to know the effect of E-Filling system applying towards tax payer’s compliance with internet as moderating variable comprehension at Bukittinggi Main Tax Office. The population of this research is tax payer’s who have been already registered as E-Filling assessable at Bukittinggi Main Tax Office they are 93.235 people with 100 samples whom are chosen by using incidental sampling. The data are processed by using moderated regression analysis (MRA) with questionnaire. The research findings showed that E-Filling system applying takes effect tax payer’s compliance and internet comprehension takes effect towards the correlation between E-Filling system applying and tax payer’s compliance at Bukittinggi Main Tax Office. The researcher suggests to next researcher to add the sample amount in order to represent the population more and enlarge research object to not only one tax office.

 

Keywords        : Tax payer’s compliance, E-Filling system, Internet comprehension