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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Business, Accounting and Finance Journal of Bussines Management Basic SINTESA
Yuniawati, Ayi Srie
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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The Effect of Implementing the E-Filing System on Individual Taxpayer Compliance at the Bandung Medium Tax Office with Information Technology Knowledge as a Moderating Variable Yuniawati, Ayi Srie; Azhari, Ceriska; Kartika, Tita
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The deliberate and voluntary actions taken by taxpayers to satisfy their tax duties and exercise their rights, demonstrating a favourable attitude towards tax responsibilities, are referred to as tax compliance. This study uses information technology expertise as a moderating variable at the Bandung Intermediate Tax Office (KPP) to investigate how the installation of the e-filing system affects taxpayer compliance. Convenience sampling was used in the study, and 79 respondents' information was gathered using online surveys. Multiple linear regression analysis, moderation regression analysis, and path analysis approaches were applied in a quantitative manner.The results show that when information technology expertise is taken into account, the adoption of the e-filing system has no discernible impact on taxpayer compliance. The findings of the moderated regression analysis show that the association between the adoption of an e- filing system and taxpayer compliance is not moderated by information technology knowledge, as evidenced by the significant value of 0.845, which is higher than the cutoff point of 0.05
Co-Authors Alfirdaus, Muhammad Recky Azhari, Ceriska Evelin, Ellena Fadila, Sarah Nur Fadila, Syarah Nur Fanji Farman Febrianti, Anggi Ginanjar, Yayat Heldiana, Mela Kartika, Tita Krisdina, Tiana Fenny Nurachman, Maman Oktapiani, Dila Ratnasari, Shofia Annisa Sutisna, Nana Utami, Anita Dwi