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首页> 外文会议>Padang International Conference on Education, Economics, Business and Accounting >The Role of Understanding the Internet in Moderating Determinants of Taxpayer Compliance Levels: The Level of Personal Taxpayer Compliance at KPP Pratama Pangkalpinang
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The Role of Understanding the Internet in Moderating Determinants of Taxpayer Compliance Levels: The Level of Personal Taxpayer Compliance at KPP Pratama Pangkalpinang

机译：了解互联网在纳税人合规水平的调节决定因素中的作用：KPP Pratama Pangkalpinang的个人纳税人遵守水平

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摘要

Electronic Billing System is an electronic tax payment system that was put in place by the Directorate General of Taxes since 2016. This study aims to analyze the effect of the application of the electronic billing system to the compliance of individual taxpayers and to analyze the relationship between the application of electronic billing systems to the compliance of individual taxpayers, moderated by internet understanding. The sampling technique in this study is cluster random sampling, with 397 samples of individual taxpayers registered in KPP Pratama Pangkalpinang. The data used in this study are primary data with statistical analysis which is moderated regression analysis. The results showed that the application of the e-Billing System did not significantly influence the compliance of individual taxpayers. User satisfaction has a significant effect on individual taxpayer compliance. The moderating variable in understanding the internet can moderate the positive influence of the relationship between the application of e-Billing System to individual taxpayer compliance. This means that taxpayers registered with KPP Pratama Pangkalpinang understand correctly the use of the internet so th1. at e-billing makes it easy to make tax payment obligations.
机译：电子账单系统是自2016年以来的税务局所建立的电子纳税制度。本研究旨在分析将电子账单制度应用于个人纳税人遵守和分析关系的效果电子账单制度在互联网理解中遵守个人纳税人的遵守情况。本研究中的采样技术是集群随机抽样，其中397个单独的纳税人样本在KPP Pratama Pangkalpinang注册。本研究中使用的数据是具有统计分析的主要数据，其具有适度的回归分析。结果表明，电子结算系统的应用没有显着影响个人纳税人的遵守情况。用户满意度对个人纳税人的合规性具有显着影响。在理解互联网上的适度变量可以缓和e-colling系统应用于个人纳税人的关系之间的积极影响。这意味着纳税人以kpp pratama pangkalpinang注册了正确的使用互联网所以th1。在电子账单中，可以轻松提出纳税义务。

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