Moderation of Internet Understanding and Tax Dissemination on Testing the Application of the E-Filling System on Taxpayer Compliance

This study analyzes the effect of the system e-filling on taxpayer compliance with internet understanding and tax socialization as a moderating variable at KPP Pratama Makassar Utara. The dependent variable in this study is taxpayer compliance. The independent variable in this study is the application of the system e-filling. The moderating variables in this study are internet understanding and tax socialization. The research data were obtained from a questionnaire. The population of this research is the taxpayers at KPP Pratama Makassar Utara. The sample of this research was 75 respondents. The questionnaire was tested for validity and reliability before the study. The classic assumption test used is the multicollinearity test, heteroscedasticity test, and normality test. The hypothesis test used is the simple linear regression and Moderated Regression Analysis. The results of the study found that: (1) the application of the system e-filling has a positive and significant effect on taxpayer compliance; (2) understanding of the internet does not moderate the impact of the application of the system e-filling on taxpayer compliance, and (3) tax socialization does not moderate the effect of the system application e-filling on taxpayer compliance.