Authors : Andini Fatika Herina; Nurul Hidayah

Volume/Issue : Volume 9 - 2024, Issue 2 - February

Google Scholar : http://tinyurl.com/36kew5ey

Scribd : http://tinyurl.com/3dyptzr6

DOI : https://doi.org/10.5281/zenodo.10720449

Abstract : The aim of this research is to determine the effect of implementing the e-filing system and the level of understanding of taxation on individual taxpayer compliance with tax socialization as a moderating variable. In this research, the effect of implementing the e-filing system and the level of understanding of taxation are independent variables, and individual taxpayer compliance is the dependent variable. Employees at PT Publisher Erlangga are the population in this study. This research uses a quantitative approach with data collection techniques using questionnaires distributed online to individual taxpayers at PT Publisher Erlangga. Based on the results of the Slovin formula calculation, the number of samples used in this research was 90 individual taxpayers who worked at PT Publisher Erlangga. The research results show: (1) Application The E-filing system has an effect positive and significant to obedience must personal tax to employees at PT Publisher Erlangga . (2) Level of Understanding Taxation influential positive and significant to Individual Taxpayer Compliance to employees at PT Publisher Erlangga. (3) Socialization taxation can moderate or strengthen in a way negative influence application of e- filing to obedience must personal taxes on employees at PT Publisher Erlangga . (4) Socialization taxation can moderate or strengthen in a way negative level understanding taxation to obedience must personal taxes on employees at PT Publisher Erlangga.

Keywords : E-Filing, Understanding Taxation, Tax Socialization, Individual Taxpayer Compliance, Individual Taxpayer Complianc.