PENGARUH E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PEMAHAMAN REGULASI SEBAGAI VARIABEL MODERASI PADA KPP PRATAMA SERANG BARAT

Abstract

Taxes are the main source of Indonesia's state revenue. Taxpayer compliance needs to be improved and optimised to increase state revenue, with several factors influencing it.

This study aims to analyse the effect of e-filing and taxpayer awareness on individual taxpayer compliance at KPP Pratama Serang Barat, and understand how the role of regulatory understanding as a moderating variable.

The method used is quantitative. The total population is 237,778 WPOP registered at KPP Pratama Serang Barat, with a total of 100 WPOP sample selection using probability sampling technique. The data analysis technique uses descriptive statistical analysis, data analysis test using SmartPLS 4 software.

The results of this study indicate that H1 has a t-statistic value of 4.178> t table 1.984 and a p value of 0.000 <0.05, then H1 is accepted. H2 has a t-statistic value of 1.985> t table 1.984 and a p value of 0.048 <0.05, then H2 is accepted. H3 has a t-statistic value of 0.699 < t table 1.984 and a p value of 0.485> 0.05, then H3 is rejected. H4 has a t-statistic value of 1.101 < t table 1.984 and a p value of 0.271 > 0.05, then H4 is rejected.

Conclusion e-filing and awareness have a significant effect on individual taxpayer compliance. In moderation, understanding of regulations cannot strengthen the effect of e-filing and taxpayer awareness on individual taxpayer compliance.