The effect of tax administration applications (e-filing) on taxpayer complience with taxpayer understanding as an intervening variable (case study of wpop kpp pratama kudus)
Keywords:E-Filing, Taxpayer Compliance, Taxpayer Understanding
The purpose of this study was to analyze the effect of e-filing on taxpayer compliance with taxpayer understanding as an intervening variable. The information for this study was obtained from the distribution of questionnaires addressed to taxpayers registered at KPP Pratama Kudus. The sampling technique used the random sampling method and a sample of 100 respondents was made. The analysis techniques used in this study are descriptive analysis and quantitative analysis (data quality test, classical assumption test, multiple regression analysis, hypothesis testing and model feasibility test) using SPSS software. The results of this study indicate that e-filing has a positive and significant effect on taxpayer understanding, taxpayer understanding has a positive and significant effect on taxpayer compliance, e-filing has a positive and significant effect on taxpayer compliance and e-filing has a positive and significant effect on taxpayer compliance through taxpayer understanding.
Keywords: E-Filing, Taxpayer Compliance, Taxpayer Understanding
Albert Bandura. (1997). Self-efficacy - The Exercise of Control. W.H. Freeman and Company.
Andreas Prasetyo, F. I. (2019). The Effect of E-Filing on Taxpayer Compliance with Internet Understanding and Taxation Socialization as Moderators. Journal of Accounting Scienceand Research.
Anggraeni, Vinska Kiki, and T. O. L. (2021). The Effect of Implementation of PP No.23 of 2018, Understanding of Taxation and Modernization of Tax Administration Systems on Compliance of MSME Taxpayers (Empirical Study of Individual Taxpayers in MSMEs in Ambon City). Journal of Accounting: Transparency and Accountability, 9 (1).
Asfa, E. R. and W. M. (2017). The Effect of Tax Sanctions, Fiscal Services, Knowledge and Understanding of Taxation, Tax Awareness on Taxpayer Compliance. Journal of Accounting, 6 Number 3, 1-13.
Bandura, A. (1989). Human agency in social cognitive theory. American Psychologist. Desmayanti. (2012). Factors Affecting the Use of E-Filing Facilities by
i. Taxpayers as a Means of Submitting Periodic Tax Returns Online and Realtime in Semarang City. Diponegoro University Semarang.
Dewi Ni Putu Sri Erdita Radana. (2021). The Effect of Taxpayer Awareness, Tax Service Quality and Tax Sanctions on Individual Taxpayer Compliance at KPP Pratama East Denpasar.
Gunandi. (2013). Comprehensive Guide to Income Tax. Bee Media Indonesia. Harjo, D. (2019). Indonesian Taxation (2nd Edition). Mitra Wacana Media.
Kautsar M. (2017). The Effect of Taxpayer Ethics on Taxpayer Compliance with Taxpayer Knowledge as a Moderating Variable (Case Study of Individual Taxpayers Registered at KPP Pratama Garut). Journal of Economic Discourse, 16(2), 1-1.
Listyowati, Yuli Chomsatu Samrotun, and S. (2018). Factors Affecting Taxpayer Compliancein Paying Taxes2. Airlangga Journal of Accounting and Business Research, 3(1), 372- 395.
Mendra, N. P. Y. (2017). Implementation of the E-Filing System, Taxpayer Compliance, and Internet Understanding. Journal of Accounting Research, 7, No. 2.
Misbahuddin, A., & Mustaruddin. (2021). The Effect of Tax Administration Applications, Compliance Risk Management, and Taxpayer Supervision as Intervening on Tax Compliance (Study at KPP Pratama Pontianak Timur). 321-346.
Sugiyono. (2008). Quantitative Qualitative and R&D Research Methods.
How to Cite
Copyright (c) 2023 Dannisa Zahroh, Ahmad Rudi Yulianto
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
<p><a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png" alt="Creative Commons License" /></a><br /><strong>JURNAL EKONOMI, MANAJEMEN DAN AKUNTANSI</strong> This work is licensed under a <a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license">Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License</a>.</p>