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All Journal Jurnal Ilmiah Edunomika (JIE) International Education Trend Issues Jurnal Pengabdian West Science Journal of Applied Accounting
Patty, Junus Paulus
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Journal : Journal of Applied Accounting

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Literasi Pajak Sebagai Pemoderasi: Pengaruh E-Filling System Terhadap Kepatuhan Wajib Pajak UMKM di Kota Ambon Tuhumena, Aleida Marryane; Patty, Junus Paulus
Journal of Applied Accounting Vol. 4 No. 2 (2025): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i2.1465

Abstract

This study empirically examined the influence of e-filing system implementation on taxpayer compliance, specifically investigating the moderating effect of tax literacy on the relationship between e-filing system implementation and compliance among Micro, Small, and Medium Enterprises (MSMEs) in Ambon City. In collecting the data of this study, a survey questionnaire was administered to selected respondents using purposive sampling, based on specific research criteria. The primary analytical technique employed was Moderated Regression Analysis (MRA), utilizing a significance level of 0.05 (5%). The findings indicated that the implementation of the e-filing system has a significant positive influence on taxpayer compliance, as evidenced by the statistically significant t-statistic for the e-filing variable (p-value below the established significance level). Moreover, tax literacy significantly strengthened the positive influence of e-filing system implementation on taxpayer compliance. This moderation effect was evidenced by the statistically significant positive coefficient of the interaction term (Z*X) in the hypothesis testing results. Keywords: e-filing system, tax literacy, taxpayer compliance
Co-Authors Abdul Karim Dwihandoko, Toto Heru Jarul Mustajirin Litamahuputty , Jacomina Vonny LITAMAHUPUTTY, JACOMINA VONNY Manuputty, Rafael K.A. Nikijuluw, Allyssia E.J.V. Pariama, Leonardo Stevy SIPAKOLY, SELLY Sirait, Evi Tuhumena, Aleida Marryane