Pengaruh Penerapan Electronic Billing System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahaman Internet Sebagai Variabel Moderasi (Studi Kasus di Kantor Pelayanan Pajak Pratama Pangkalpinang)

Fifin Frenita, (NIM. 3011611033) (2020) Pengaruh Penerapan Electronic Billing System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahaman Internet Sebagai Variabel Moderasi (Studi Kasus di Kantor Pelayanan Pajak Pratama Pangkalpinang). skripsi thesis, Universitas Bangka Belitung.

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Abstract

Electronic Billing Systemis an electronic tax payment system that began in effect by the Directorate General of Taxes since 2016. The implementation of an electronic billing system aims to provide convenience, comfort and security for taxpayers in carrying out their tax payment obligations. However, the number of taxpayers who use e-billing in Pangkalpinang Tax Office is still very low. Since 2016 to date, only 8.6% of taxpayers have used e-billing as a method of paying their taxes.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 the electronic billing system to the compliance of individual taxpayers which is moderated by internet understanding. The sampling technique in this study is cluster random sampling. From the sampling results obtained 397 samples of individual taxpayers registered in Pangkalpinang KPP. The data used in this study are primary data and using questionnaires as data collection instruments. The statistical analysis used in this study was moderated regression analysis and continued testing of hypotheses with SPSS version 21 software program. The results showed that the e-Billing System implementation variable partially did not significantly influence the compliance of individual taxpayers. The internet understanding moderation variable is able to moderate the positive influence of the relationship between the application of e-Billing System to individual taxpayer compliance.

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