The Influence of E-Filing, Tax Socialization towards Tax Compliance to Micro, Small, and Medium Entreprises with Internet Comprehension as a Moderation Variable during Covid-19 Pandemic

Jane Amara, Cantika Setiawan and Pancawati, Hardiningsih and Ceacilia, Sri Mindarti and Ida, Nurhayati The Influence of E-Filing, Tax Socialization towards Tax Compliance to Micro, Small, and Medium Entreprises with Internet Comprehension as a Moderation Variable during Covid-19 Pandemic. ICMS 2023, July 12, Semarang, Indonesia.

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Abstract

The purpose of following research is to analyze the influence of e-filing, tax socialization towards tax compliance, also to influence internet comprehension as a moderating variable. Quantitative data was used in this research. Primary data source was acquired directly from MSME taxpayers located within Semarang city. Data were obtained by giving questionnaires to respondents with a total of 107 samples by accidental sampling. The analysis technique Moderated Regression Analysis (MRA) was used in this research. This research concludes that e-filing application , tax socialization has significant positive result towards tax compliance, however internet comprehension was not proven to moderate between e-filing application, tax socialization towards tax compliance.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	03 Jan 2024 02:39
Last Modified:	03 Jan 2024 02:39
URI:	https://eprints.unisbank.ac.id/id/eprint/9855

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