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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Akuntansi dan Perpajakan Jurnal Dinamika Ekonomi dan Bisnis Journal of Dedicators Community Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Management and Entrepreneurship Research EKSYA: Jurnal Ekonomi Syariah Jurnal Rekognisi Akuntansi (JRA) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Ilmiah Cano Ekonomos Jurnal Rekognisi Ekonomi Islam (JREI)
Aminnudin, Moch.
Fakultas Ekonomi Dan Bisnis Unisnu Jepara
Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mechanical Engineering Public Health Social Sciences

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Journal : BISNIS: Jurnal Bisnis dan Manajemen Islam

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Peningkatan Kepatuhan Wajib Pajak melalui Penerapan Sistem e-filling yang Dimoderasi oleh Pemahaman Internet Aminudin, Moch; Ali, Ali; Subadriyah, Subadriyah
BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i1.5405

Abstract

Taxes are the largest source of state revenue that has many roles. Until 2017 taxes can contribute 85.6% of state revenues. The level of taxpayer compliance in Indonesia is quite alarming and continues to decline, in 2011 taxpayer compliance could reach 97.2%, but in 2014 it fell to 91.6%, and again in 2015 only 82%. The purpose of this study was to determine the effect of the implementation of the efilling system on taxpayer compliance and to know the relationship between the application of e-filling systems and taxpayer compliance which was moderated by internet understanding. The initial step as the main basis of research is by collecting data. Primary data obtained from the distribution of questionnaires. All taxpayers registered with the Tax Office as the study population. Determination of the sample was obtained by the Slovin formula so that 100 respondents were obtained. The analysis method uses simple linear regression and the Moderated Regression Analysis (MRA) method. The results obtained are that the application of e-filling system has a significant effect on taxpayer compliance and internet understanding is able to moderate the relationship between the application of e-filling systems to taxpayer compliance.
Co-Authors Aida Nahar Ali Ali Aliyah, Siti ANWARUSSAID Dian Mutia Maryani Edi Susilo Eko Nur Fuad Faif Nafif Hamdi Sari Maryoni Hamdi Sari Maryoni Izzatur Rohmatun Na’imah Jumaiyah, Jumaiyah Linka Rahma Suci MAHMUDATUS SA'DIYAH Novia Goning Larasati Pratiwi Puspaningsih Risti Rahayu Pangestuti Rosa Maulidyah Santi Sadiyah, Mahmudatus Siska Andriani Solikhul Hidayat Subadriyah, Subadriyah