PENGARUH PENERAPAN SISTEM E-FILLING DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING DI WILAYAH KERJA KPP PRATAMA CURUP

Abstract

This study aims to analyze the effect of the implementation of the e-Filing system and tax knowledge on taxpayer compliance, and to test the role of tax socialization as a moderating variable in the relationship. The object of the study was Corporate Taxpayers registered in the working area of ​​KPP Pratama Curup. The approach used in this study was quantitative with a survey method. Data were collected by distributing questionnaires to respondents selected by purposive sampling. The results of the study indicate that the implementation of the e-Filing system has a positive and significant effect on taxpayer compliance.

     Tax knowledge also has a positive and significant effect on taxpayer compliance. In addition, tax socialization has been proven to be able to strengthen the influence of the implementation of e-Filing and tax knowledge on taxpayer compliance. These findings indicate the importance of improving the quality of the tax administration system and more intensive socialization activities to encourage better tax compliance among Corporate Taxpayers.