Pengaruh Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Sosialisasi Perpajakan sebagai Variabel Moderating

Abstract

The utilization of technology in the modern era has resulted in significant transformative changes, particularly within the taxation system. One form of modernization in taxation is the adoption of e-filing for reporting the Annual Tax Return (SPT), making the tax reporting process more efficient and practical. This research aims to explain the influence of e-filing implementation on the compliance of individual taxpayers, the impact of tax socialization on the compliance of individual taxpayers, and the effect of e-filing implementation on the compliance of individual taxpayers with tax socialization as a moderating variable. This research employs a verificative method with a quantitative approach. The sample selection technique involves Non-Probability Sampling, specifically utilizing Convenience Sampling. The respondents consist of 60 individual taxpayers with businesses registered in the jurisdiction of KPP Pratama Cimahi. Hypothesis testing in this study employs Moderated Regression Analysis (MRA) using SmartPLS software. Based on the results, e-filing implementation significantly positively influences the compliance of individual taxpayers, and tax socialization also significantly positively affects the compliance of individual taxpayers. However, tax socialization as a moderating variable has not been able to moderate the impact of e-filing implementation on the compliance of individual taxpayers. KPP Pratama Cimahi is expected to enhance tax socialization regarding e-filing to encourage taxpayers to fulfill their obligations and improve their tax compliance.