PENGARUH PENERAPAN APLIKASI e-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI KARYAWAN YANG DI MODERASI OLEH DUKUNGAN ORGANISASI DI KAWASAN INDUSTRI EJIP CIKARANG

Muhamad Dedi Kusnadi (Universitas Sultan Ageng Tirtayasa)

Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Vol 12, No 2 (2017)

This research is conducted to see the effect of e-filing application on tax payer compliance who are moderated by organization support in EJIP Industrial Park Cikarang, this research is based on the low level of e-Filing usage where the level of achievement of e-Filing reporting in 2016 when compared to the registered taxpayer only 25.76%, whereas the structure of registered taxpayers is dominated by employee individual tax payers. This research focuses on the employee population in EJIP Industrial Park Cikarang with total employees + - 20.000 people with slovin sampling technique obtained sample of 100 samples, testing using SPSS software. The results showed that organizational support has been shown to strengthen the effect of e-Filing on the compliance of employee individual taxpayers.