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All Journal JURNAL ECONOMIA Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Ekonomi Modernisasi Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JEM17: Jurnal Ekonomi Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Perspektif Akuntansi International Journal of Science and Society (IJSOC) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi E-JURNAL AKUNTANSI
Priyo Hari Adi
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Journal : PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

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Pengaruh Penerapan E-filing terhadap Kepatuhan Pelaporan Wajib Pajak dengan Media Sosial sebagai Variabel Moderasi Celintara Anindya Ayu Wardhani; Sarah Kristina; Priyo Hari Adi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.102

Abstract

This study aims to analyze the effect of applying e-filing to taxpayer reporting compliance with the use of social media as a moderating variable. The data used are primary data in the form of questionnaires taken directly through filling out questionnaires distributed via online media using Google Form. The sampling method in this study uses a purposive sampling method with taxpayer criteria using social media. The results showed that the application of e-filing had a significant positive effect on compliance with taxpayer reporting while the use of social media was not able to moderate the effect of e-filing on taxpayer reporting compliance.
Co-Authors Adriel Teguh Marcelo Samundu Agnes Maya Angelina Alifiya Sandyah Putri Anggi Aditya Fahmi Bintang Rajagukguk Celintara Anindya Ayu Wardhani Christa, Ronaldo Geovanda Desti Mutia Fatmasari Dewi, Viona Indra Dharmawan, Yordan Ediantoro Dyah Evita Dewi Ekaristi, Puspa Dewi Eviniar Nugraheni Farida Setiawati Fierda Nina Hita Nainggolan I Gusti Made Ary Anggara Tama Intan Putri Estikasari Irene Avi Megasiwi Jean Stevany Matitaputty Jevies Ronaldo Odu Kristina Sheila Anggraeni Mika Puspitasari Natania Aurielle Gunarto Natania Aurielle Gunarto Niko Bangun Abdi Gunawan Paskahlius Anthony Sibi Prasetyo, Rangga Aji Putri, Andiani Rangga Aji Prasetyo Rizky Sandhi Setyaki Roy Matasik Sarah Kristina Sebastian Soelistiono Susetyo Rini Vina Asprilla Vina Astri Joharindu Wicaksono, Ivonne Caroline