The Relevance of the Technology Acceptance Model in E-Filing System to the Individual Taxpayer Compliance with the Knowledge of Taxation and taxpayer Awareness as a Moderating Variable in the Tax Office Pratama Jakarta Pancoran


Authors : Hendra Juliyana; Yudhi Herliansyah

Volume/Issue : Volume 6 - 2021, Issue 3 - March

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/2OIlHYR

This Study aims to determine the relevance of the application of the technology acceptance model in efiling system to the individual taxpayer compliance with the knowledge of taxation and taxpayer awareness as a moderating variable in the Office of Steward of the Tax Jakarta Pancoran with a focus on three villages in Rawajati, Kalibata, and Cikoko. Data collection was done by giving questionnaires to the taxpayer listed on the Tax Office Jakarta Pancoran with the scope on three villages in Rawajati, Kalibata, and Cikoko. Data analysis by using Statistical Product and Service Solution (SPSS) program version 22. The results showed that all the variables have a positive and significant only variable awareness of the taxpayer has no effect as a moderating variable on the relevance of the technology acceptance model to taxpayer compliance

Keywords : Theory of Technology Acceptance Model, Knowledge of Taxation, Taxpayer Awareness and Compliance of Individual Taxpayers.

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