PENGARUH PENERAPAN E-SPT PPN DAN E-FAKTUR TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEMAMPUAN INTERNET SEBAGAI VARIABEL MODERASI

Jahormin Simarmata
Isrofatul Laili (Universitas Satya Negara Indonesia)

Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022

This research aims to determine partially the application of the e-SPT PPN and the e-tax invoice effects on taxpayers compliance with internet capabilities as a moderating variable. The populations on this research are taxable entrepreneurs on Prama Tax Office Gambir Tiga Jakarta, who are still active in 2021 that uses the e-SPT PPN and e-tax invoice application. Sampling technics using the simple random sampling with totally 86 respondents. Data analyzed with multiple linier regression using tools of SPSS, 26 version . The result of this research sow that partially the application of e-SPT PPN and e-tax invoice has significant effect on tax compliance, while the internet skilled does not moderating e-SPT PPN and e-tax invoice application on taxpayer compliance.