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Peningkatan Kepatuhan Wajib Pajak melalui Penerapan Sistem e-filling yang Dimoderasi oleh Pemahaman Internet Aminudin, Moch; Ali, Ali; Subadriyah, Subadriyah
BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i1.5405

Abstract

Taxes are the largest source of state revenue that has many roles. Until 2017 taxes can contribute 85.6% of state revenues. The level of taxpayer compliance in Indonesia is quite alarming and continues to decline, in 2011 taxpayer compliance could reach 97.2%, but in 2014 it fell to 91.6%, and again in 2015 only 82%. The purpose of this study was to determine the effect of the implementation of the efilling system on taxpayer compliance and to know the relationship between the application of e-filling systems and taxpayer compliance which was moderated by internet understanding. The initial step as the main basis of research is by collecting data. Primary data obtained from the distribution of questionnaires. All taxpayers registered with the Tax Office as the study population. Determination of the sample was obtained by the Slovin formula so that 100 respondents were obtained. The analysis method uses simple linear regression and the Moderated Regression Analysis (MRA) method. The results obtained are that the application of e-filling system has a significant effect on taxpayer compliance and internet understanding is able to moderate the relationship between the application of e-filling systems to taxpayer compliance.
Co-Authors Abdul Azis Adelia Rafita Adlina, Zuraidah Afnaria, Afnaria Aida Nahar Alfan Ekajati Latief Amaluddin Amaluddin, Amaluddin Amanullah, Muhammad Naufal Amelia, Herta Rachma Aminnudin, Moch. Aminudin, Moch Anjar Kusuma Dewi Anna Widiastuti Anna Widiastuti Ardani, Adelia Kusuma Ardiansyah, Ahmad Dika Arzety, Yunda Elza Askar Askar, Askar Awwaludin Amri , M. Daffa Ayuningsih, Nada Sahvira Azwar, Edi Br Perangin-angin, Santi Julpita Budi, Rahmad Setia Dalimunthe, Nafi Tri Amirah Diaz Waluya Pratama Dwi Erlin Effendi, Dwi Erlin Edi Istiyono Efendi Efendi Efendi Eka Saputra Evi Susilawati Evita Evita Faidlon, Ahmad Faqih, Mustofa Fatchur Rohman Firgyawan, Zyad Fitriani, Yessy Fitriani, Yessy Gusnarib, Gusnarib Gusti Ketut Alit Suputra Hadiyanto Hadiyanto Hadiyanto Hadiyanto Hajrah, Siti Hidayah, Aini Idris Idris Ikhwanuddin Harahap Ilham Maulana Imamul Khaira Intan Suryani, Intan Isyfa Fuhrotun Nadhifah Kansal, Muhammad Faisal Karlina Karlina Komariyatin, Nurul Komaryatin, Nurul Krida, Syamsuddin Liesna Andriany Loing, Chenly Lubis, Khairatunnisa Luwis, Nico Magfirah Nurul Amalia Mahfudh, Ainul Marsono Marsono Masrianda Masrianda Masrianda, Masrianda Melani, Siti Eliza Meylani, Safna Dwi Mohamad Rifqy Roosdhani Mohammad, Gunawan Muffidah, Nurul Muhammad Khoiruddin Muhammad Kristiawan Muhammad Taufiqurrohman, Muhammad Muspawi Muspawi Muspawi, Muspawi Nassem, Zidane Nasution, Salsabillah Nur Izza Naufal Syafiqri Nduru, Muhammad Zulfadlan Nila Safina Nurhidayah, Wanda Nurul Annisyak, Wika Nurul Huda P. Sembiring, Alek Palliwi, Effendi Dg. Paramuji, Muji Pasaribu, Ummi Salamah Putri, Inez Amanda Putri, Nevia Sefiana Rahmah, Maulidya Rahmaniyati, Anes Sintya Ramadan, Riski Gunarto Ramadhani, Irma Ratna Soraya Retnita Ernayani Lubis Rifqy Roosdhani, M. Rifqy Roosdhani, Mohamad RIKA KARTIKA Rita Rita, Rita Roosdhani, Mohammad Rifqy Roosdhani, Rifqy Rosmaini Rosmaini Rosmaini Saadia Saadia Safina, Nila Sakinah, Nurul Salsabila, Unik Hanifah Samsul Arifin Saputra, Hendiawan Nugraha Aldi Saragih, Yesli May Veronika Sarah, Ade Sembiring, Elsana Setiawan, Dusep Tarman Setiawan, Wawan Edi Setyani, Lusi Sholahuddin, Muchammad Sisno Riyoko Sofwan Sofwan Sofwan Sofwan SORAYA, RATNA Subadriyah, Subadriyah Sulistiyo Sulistiyo Suputra, Gusti Ketut Alit Syamsul Anwar, Syamsul Syauqi, Muhammad Abrar Tahir, Moh Taryudi, Taryudi Tendean, Dinda Rachelia Evira Warsodirejo, Pandu Prabowo Widiastuti , Anna Windari, Windari Yakub S, Fifi Yunita Sari Zanati, Nurbaity Zarhan, Rizqi Zuhra, Fitria Afiatuz