Proceedings of the 5th Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020)

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The Role of Understanding the Internet in Moderating Determinants of Taxpayer Compliance Levels

The Level of Personal Taxpayer Compliance at KPP Pratama Pangkalpinang

Authors
Rulyanti Susi Wardhani, Murtiadi Awaluddin, Julia
Corresponding Author
Rulyanti Susi Wardhani
Available Online 27 November 2020.
DOI
10.2991/aebmr.k.201126.002How to use a DOI?
Keywords
e-Billing, User Satisfaction, Internet Understanding, Taxpayer Compliance
Abstract

Electronic Billing System is an electronic tax payment system that was put in place by the Directorate General of Taxes since 2016. This study aims to analyze the effect of the application of the electronic billing system to the compliance of individual taxpayers and to analyze the relationship between the application of electronic billing systems to the compliance of individual taxpayers. moderated by internet understanding. The sampling technique in this study is cluster random sampling, with 397 samples of individual taxpayers registered in KPP Pratama Pangkalpinang. The data used in this study are primary data with statistical analysis which is moderated regression analysis. The results showed that the application of the e-Billing System did not significantly influence the compliance of individual taxpayers. User satisfaction has a significant effect on individual taxpayer compliance. The moderating variable in understanding the internet can moderate the positive influence of the relationship between the application of e-Billing System to individual taxpayer compliance. This means that taxpayers registered with KPP Pratama Pangkalpinang understand correctly the use of the internet so th1. at e-billing makes it easy to make tax payment obligations.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
27 November 2020
ISBN
10.2991/aebmr.k.201126.002
ISSN
2352-5428
DOI
10.2991/aebmr.k.201126.002How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Rulyanti Susi Wardhani
AU  - Murtiadi Awaluddin
AU  - Julia
PY  - 2020
DA  - 2020/11/27
TI  - The Role of Understanding the Internet in Moderating Determinants of Taxpayer Compliance Levels
BT  - Proceedings of the 5th Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020)
PB  - Atlantis Press
SP  - 6
EP  - 16
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201126.002
DO  - 10.2991/aebmr.k.201126.002
ID  - Wardhani2020
ER  -