Effect of Implementing the E-Filing System Regarding Taxpayer Compliance with Tax Socialization and Internet Understanding as a Moderating Variable in DJP Regional Office North Sumatra I

Ega Arsita ; Agus Tripriyono
The International Conference on Education, Social... 📅 2022 Vol 1, No 1 🔗 DOI: 10.55606/icesst.v1i1.307
Abstract
The study aims to analyze the influence of Application System E-Filing against obedience must tax with socialization taxation and understanding the internet as variable moderation. research data was obtained from a questionnaire (primary) distributed to Must North Sumatra I Medan DJP Tax with the use method of convenience sampling. Population study is must personal Tax North Sumatra I Medan DJP. Sample used in research this as many as 50 respondents. The questionnaire was tested using a validity test and a reliability test before the research. Test assumptions classic used are the normality test, multicollinearity test, heteroscedasticity test, and linearity test. The hypothesis test used is simple linear regression and Moderated Regression Analysis. Research results show that implementation of system E-Filing has an effect significant to obedience must tax, socialization taxation strengthens the application of system e-filing to obedience must tax, and internet understanding strengthens the application of system E-Filing against obedience must tax.
Keywords
E-Filing Compliance Must Taxes Socialization Taxation Internet Understanding.
How to Cite

Ega Arsita & Agus Tripriyono (2022). Effect of Implementing the E-Filing System Regarding Taxpayer Compliance with Tax Socialization and Internet Understanding as a Moderating Variable in DJP Regional Office North Sumatra I. The International Conference on Education, Social Sciences and Technology, 1(1). https://doi.org/10.55606/icesst.v1i1.307

Ega Arsita; Agus Tripriyono, "Effect of Implementing the E-Filing System Regarding Taxpayer Compliance with Tax Socialization and Internet Understanding as a Moderating Variable in DJP Regional Office North Sumatra I," The International Conference on Education, Social Sciences and Technology, vol. 1, no. 1, 2022.

Ega Arsita; Agus Tripriyono. "Effect of Implementing the E-Filing System Regarding Taxpayer Compliance with Tax Socialization and Internet Understanding as a Moderating Variable in DJP Regional Office North Sumatra I." The International Conference on Education, Social Sciences and Technology, vol. 1, no. 1, 2022.

Ega Arsita; Agus Tripriyono. "Effect of Implementing the E-Filing System Regarding Taxpayer Compliance with Tax Socialization and Internet Understanding as a Moderating Variable in DJP Regional Office North Sumatra I." The International Conference on Education, Social Sciences and Technology 1, no. 1 (2022).

Ega Arsita & Agus Tripriyono (2022) 'Effect of Implementing the E-Filing System Regarding Taxpayer Compliance with Tax Socialization and Internet Understanding as a Moderating Variable in DJP Regional Office North Sumatra I', The International Conference on Education, Social Sciences and Technology, 1(1). doi: 10.55606/icesst.v1i1.307.

Ega Arsita; Agus Tripriyono. Effect of Implementing the E-Filing System Regarding Taxpayer Compliance with Tax Socialization and Internet Understanding as a Moderating Variable in DJP Regional Office North Sumatra I. The International Conference on Education, Social Sciences and Technology. 2022;1(1).

Artikel Terkait

Modification of Recycled HDPE Composite with OPEFB Microfibers Through the Melt Blend Extruder Process

Zulnazri Zulnazri; Rozanna Dewi; Agam Muarif; Ahmad Fikri

Sentiment Analysis and Factors Influencing the Adoption of Islamic Digital Banking among the Millennial Generation in Indonesia

Farida Ayu Avisena Nusantari; Eryco Muhdaliha; Mia Laksmiwati

Human Resource Optimization in Digital Marketing: Synergy of Technology and Creativity

Kustiyono Kustiyono; Abdul Aziz

The Relationship Between Competitive Advantage, Customer Focus Strategy, And Customer Satisfaction In The Service Industry

Ravindra Safitra Hidayat; Selamat Riyadi; Heru Nugroho; Dadet Sugiarto

Coastal Women and Sustainable Development: a Literature Review On Policies and Field Realities

Misrina Misrina; Andi Tenri Pada Agustang; Rusman Rasyid

Mathematical Connections to the Demand and Supply Functions of MSME Products in Pelawi Utara Subdistrict

Nina Fadilah; Ikhah Malikhah; Minarti Sri Wachyuni; Nanda Puspa Rahmadani; Ramandha
Tren Sitasi Jurnal