Pengaruh Penerapan E-Filing pada Kepatuhan Wajib Pajak Badan dengan Biaya Kepatuhan Pajak sebagai Variabel Moderasi

Abstract

The purposes of this study are to determine the effect of application of e-filling system on the corporate taxpayers compliance with tax compliance costs as a moderating in The Tabanan Tax Office. The population of the study was corporate taxpayers registered in The Tabanan Tax Office in 2016. The sampling  method used non probability sampling with purposive sampling technique. Total of the samples were 42 corporate taxpayers. The datas were collected by questionnaire that have been distributed to the respondents and measured by likert scale. The datas analysis method used simple linear regression and moderated regression analysis.the result of th study shown that the application of e-filing system have a positive and significant effect on the corporate taxpayers compliance, while the tax compliance cost can not moderated the effect of the application of e-filing system on corporate taxpayers compliance in The Tabanan Tax Office.