AkMen JURNAL ILMIAH
Vol 18 No 1 (2021): AkMen JURNAL ILMIAH

ASPEK E-FILING DENGAN KETAATAN WAJIB PAJAK MELALUI MODERASI KECAKAPAN INTERNET DAN BIAYA KETAATAN

Asbi Amin (STIEM Bongaya Makassar)
Andi Marlinah (Unknown)
Sukmawati Sukmawati (STIEM Bongaya Makassar)

Article Info

Publish Date
01 Apr 2021

Abstract

The purpose of this research was to analyze e-filing effect on taxpayer compliance, to analyze e-filing effect on mandatory compliance through moderation of internet skills and to analyze e-filing effect on taxpayer compliance without being moderated by compliance costs. Data were collected questionnaires which were distributing to the sample with accidental sampling technique to 100 individual taxpayers at KPP Makassar Barat. Data analysis using the Moderated Regression Analysis (MRA) approach. The results of the study found that the application of e-filing positively and significantly affects taxpayer compliance, internet proficiency as moderating the relationship between e-filing and taxpayer compliance, while compliance costs do not moderate the relationship between e-filing and taxpayer compliance.

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Journal Info
AkMen JURNAL ILMIAH
Website

Abbrev

akmen

Publisher

institute teknologi dan bisnis nobel indonesia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...