Pemahaman Internet sebagai Pemoderator: Pengaruh Literasi Pajak dan E-Filing terhadap Kepatuhan Pajak

Sholikhati, Niken Gladis (2024) Pemahaman Internet sebagai Pemoderator: Pengaruh Literasi Pajak dan E-Filing terhadap Kepatuhan Pajak. Jurnal Ilmiah Akuntansi dan Finansial Indonesia (JIAFI), 8 (1). pp. 125-142. ISSN 2684-8244

Preview	Text HALAMAN PERSETUJUAN PUBLIKASI JURNAL.pdf Download (385kB) | Preview
	Text (Artikel Publikasi) 7229 Download (131kB)

Abstract

Examining the impact of tax literature and e-Filing use on taxpayer adherence with internet understanding as a moderate is the goal of this study. Individual taxpayers (WPOP) who submit Annual Tax Return (SPT) reports via e-filing in Gresik City are the populace of this study. Sampling of 72 respondents through simple random sampling method. Structural Equation Model with SmartPLS 4.1 software was used to analyze the data. The findings in the study indicate that tax literacy and the use of e-filing have a positive effect on taxpayer compliance, but internet understanding is unable to moderate the bond between tax literacy and the use of e-filing on tax compliance in Gresik City.

Item Type:	Article
Uncontrolled Keywords:	e-filing; internet; kepatuhan; literasi; perpajakan
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Niken Gladis Sholikhati
Date Deposited:	11 Feb 2025 02:06
Last Modified:	11 Feb 2025 02:06
URI:	http://eprints.umg.ac.id/id/eprint/12670

Actions (login required)

View Item