Authors:

I Gusti Ngurah Agung Putra Agniveda, Ni Luh Supadmi

Abstract:

“This study aims to determine the effect of the application of e-filling on the compliance of the civil servant taxpayers with an understanding of the internet as a moderating variable in the East Denpasar Primary Tax Office. The number of samples used in this study were 100 respondents out of 16,732 effective civil servant populations in East Denpasar Primary Tax Office. The method of determining the sample used was non-probability sampling with a purposive sampling technique. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that the application of e-filling had a positive effect on the compliance of the civil servant taxpayers and understanding the internet was not able to moderate the effect of implementing e-filling on the compliance of the civil servant taxpayers at East Denpasar Primary Tax Office. Keywords: E-filling, understanding of the internet, taxpayers compliance.”

Keywords

E-filling, understanding of the internet, taxpayers compliance.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-47534

Published

2019-07-10

How To Cite

PUTRA AGNIVEDA, I Gusti Ngurah Agung; SUPADMI, Ni Luh. Pengaruh Penerapan E-Filling Pada Kepatuhan WPOP Pegawai Negeri Sipil Dengan Pemahaman Internet Sebagai Variabel Pemoderasi.E-Jurnal Akuntansi, [S.l.], v. 28, n. 1, p. 242 - 269, july 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-47534. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2019.v28.i01.p10.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 28 No 1 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License