The Effect of Tax Understanding Using E-filing on Taxpayer Compliance with Personal Tax Awareness as an Intervening Varriable

Cahyani, Ni Made Tisna and Hardika, Nyoman Sentosa and Wijana, I Made (2022) The Effect of Tax Understanding Using E-filing on Taxpayer Compliance with Personal Tax Awareness as an Intervening Varriable. Repositori Politeknik Negeri Bali.

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Abstract

The low tax revenue target is due to the lower level of taxpayer compliance. E-filing is a new breakthrough made by the Directorate General of Taxes as a tax reform in Indonesia in reporting SPT. This study aims to determine the understanding of taxation, tax awareness and the use of e-filing on the compliance of individual taxpayers registered at KPP Pratama Gianyar. The total population at KPP Pratama Gianyar in 2022 is 309,554 individual taxpayers, and calculates the sample using the slovin formula. Analyzing the primary data in the study, it was obtained from questionnaires distributed to 100 individual taxpayer respondents. Statistical testing in testing the hypothesis using the Partial Least Square (PLS) test tool with SmartPLS version 3.0. Analysis results show: (1) Tax understanding has a positive and significant effect on individual taxpayer compliance, (2) tax awareness has a positive and significant effect on individual taxpayer compliance, (3) E-filing has a positive and significant effect on individual taxpayer compliance, and (4) Tax awareness can moderate the nature of strengthening the relationship of the effect of tax understanding on taxcompliance. Thisresearch is expected to be able to explore again about tax awareness as an intervening variable.

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