Internet Understanding Moderates the Influence of Technology Acceptance Model and Digital Taxation on Taxpayer Compliance
Keywords:
Technology Acceptance Model, Digital Taxation, Taxpayer Compliance, Internet UnderstandingAbstract
This study seeks to evaluate the influence of the Technology Acceptance Model and Digital Taxation on Tax Compliance, incorporating Internet Understanding as a moderating variable. The research employs multiple regression analysis and moderation calculations using the interaction method, with the Smart PLS application for processing questionnaire data. The sample consists of 194 individual taxpayers involved in businesses or independent work in Riau Province. The results indicate that the Technology Acceptance Model and Digital Taxation do not exert a significant impact on tax compliance. However, Internet Understanding demonstrates a substantial positive effect on Tax Compliance. Additionally, the moderation of Internet Understanding in relation to the Technology Acceptance Model and Digital Taxation significantly enhances their positive effects on Tax Compliance.
References
Amin, A. M., Utari, V. V., Tjahjana, D. J. S., Syahputra, H., & S, M. R. (2023). Brand Image, Service Quality, and Online Customer Review on the Decision to Use Gojek Application Services in Pekanbaru. Interconnection: An Economic Perspective Horizon, 1(2), 68–79. http://firstcierapublisher.com/index.php/interconnection/article/view/34
Arum, D. S., Mulyadi, & Sianipar, P. B. H. (2023). The Effect of Thin Capitalization and Accounting Conservatism on Tax Planning with Profit Quality as a Moderating Variable in Industrial Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2021 Period. Nexus Synergy: A Business Perspective, 1(2), 51–60. http://firstcierapublisher.com/index.php/nexus/article/view/18
Ersania, G. A. R., & Merkusiwati, N. K. L. A. (2018). Pengaruh Penerapan E-system Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v22.i03.p09
Estu, A. Z., Sella, T., Irman, M., Anton, & Eddy, P. (2023). Tax Justice Perceptions on Tax Compliance of WPOP on KPP Pratama Tampan Kota Pekanbaru. Nexus Synergy: A Business Perspective, 1(1), 21–31. http://firstcierapublisher.com/index.php/nexus/article/view/10
Fauzie, A., & Wardani, D. K. (2016). The Influence of Application of Modernization In Taxation Administration System Toward The Level Of Tax Payer Compliance (Study Of KPP Pratama Bantul Individual Tax Payers). Jurnal Akuntansi. Https://Doi.Org/10.24964/Ja.V2i1.27
Handayani, K. R., & Tambun, S. (2016). Pengaruh penerapan sistem e-filing dan pengetahuan perpajakan terhadap kepatuhan wajib pajak dengan sosialisasi sebagai variabel moderating (Survei pada Perkantoran Sunrise Garden di Wilayah Kedoya, Jakarta Barat). Media Akuntansi Perpajakan, 1(2), 59-73.
Hutahuruk, M. B. (2020a). Analisis Penerapan Akuntansi pada Toko Frozrn Food Sofwa di Pekanbaru. Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 3(2), 134–144.
Hutahuruk, M. B. (2020b). Pengaruh Ukuran Perusahaan, Likuiditas, Leverage dan Profitabilitas terhadap Kelengkapan Pengungkapan Laporan Keuangan (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI). Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 3(2), 145–169.
Hutahuruk, M. B. (2021). Pengaruh Teknologi Informasi dan Keahlian Komputer terhadap Sistem Informasi Akuntansi (Study Empiris pada PT . Putera Raja Sejahtera). Eklektik: Jurnal Pendidikan Ekonomi Dan Kewirausahaan, 4(2), 141–158.
Hutahuruk, M. B. (2022). Perngaruh Kinerja Keuangan terhadap Return Saham (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019). Sains Akuntansi Dan Keuangan, 1(3), 153–161.
Inasius, F., Darijanto, G., Gani, E., & Soepriyanto, G. (2020). Tax Compliance After the Implementation of Tax Amnesty in Indonesia. SAGE Open, 10(4), 1–10. https://doi.org/10.1177/2158244020968793
Istianita, R. (2016). Pengaruh Penerapan Sistem E-Filing Dan Pemahaman Internet Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Jakarta Cakung Dua. Universitas Bhayangkara.
Karmila. (2016). Pengaruh Tam Terhadap Kepatuhan Wajib Pajak Dengan Penggunaan EFiling Sebagai Variabel Intervening Pada Kpp Pratama Sukoharjo. Retrieved From Http://Eprints.Ums.Ac.Id/42031/1/Naskah Publikasi.Pdf
Kementrian Keuangan Republik Indonesia. (2018). Laporan Kinerja Direktorat Jenderal Perpajakan.
Kepatuhan Meningkat, Penyampaian SPT Tumbuh Double Digit. (2018). Retrieved from http://www.pajak.go.id/sites/default/files/SP-19UpdateSPT31Maret2018.pdf
Lado, Y. O., & Budiantara, M. (2018). Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pegawai Negeri Sipil Dengan Pemahaman Internet Sebagai Variabel Pemoderasi (Studi Kasus Pada Dinas Perindustrian Dan Perdagangan Diy). Jurnal Riset Akuntansi Mercu Buana, 4(1), 59–84. https://doi.org/10.26486/jramb.v4i1.498
Mahangila, D., & Anderson, W. (2017). Tax Administrative Burdens in the Tourism Sector in Zanzibar: Stakeholders’ Perspectives. SAGE Open, 7(4), 1–17. https://doi.org/10.1177/2158244017736800
Mendra, N. P. Y. (2017). Penerapan Sistem E-Filing, Kepatuhan Wajib Pajak Dan Pemahaman Internet. Jurnal Riset Akuntansi, 7, 222–234.
Ngurah, I. G., & Putra, A. (2019). Pengaruh Penerapan E-Filling Pada Kepatuhan WPOP Pegawai Negeri Sipil Dengan Pemahaman Internet Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 28, 242–269. https://doi.org/https://doi.org/10.24843/EJA.2019.v28.i01.p10
Oktaviani, R. M., Sunarto, S., & Lita, N. (2018). Pemahaman Internet Sebagai Pemoderasi Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak. Prosiding SENDI_U 2018, 575–580.
Pemerathna, A. H. S. (2017). Economic Impact of Digital taxation: A Case on Information Communication Technology Industry Sri Lanka. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2910328
Project, B., Project, B., Framework, I., Framework, I., Arising, T. C., Framework, I., … Framework, I. (2020). Tax and digitalisation. (March 2019).
Purnama, I., Diana, & Yani, F. (2023). Business Income, Operational Costs, and Production Costs on Net Profit After Tax at PT Unilever Indonesia Tbk Period 2016-2021. Luxury: Landscape of Business Administration, 1(1), 23–32. https://firstcierapublisher.com/index.php/luxury/article/view/17
Sagita, K. (2023). Analysis of Tax Collection on Revenue from Tax Arrears (Empirical Study at KPP Pratama Tampan). Interconnection: An Economic Perspective Horizon, 1(3), 143–162. https://firstcierapublisher.com/index.php/interconnection/article/view/52
Saputro, P. A., Irman, M., & Panjaitan, H. P. (2022). Quality of Socialization, Services, and Electronic Services on Taxpayer Satisfaction and Taxpayer Compliance at Kantor Pelayanan Pajak Madya Pekanbaru. Journal of Applied Business and Technology, 3(3), 287–301.
Sari, N. P., Kertahadi, & NP, Nm. G. W. E. (2014). Pengaruh Penerapan e-SPT Terhadap Kepatuhan Wajib Pajak Badan Dalam Melaporkan SPT (Studi Kasus Pada KPP Madya Malang). 1–10. Retrieved from http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/viewFile/25/22
Sarunan, W. (2015). Pengaruh Modernisasi Sistem Administrasif Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dan Wajib Pajak Badan Pada Kantor Pelayanan Pajak Pratama Manado. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi.
Sekaran, U., & Bougie, R. (2016). Research Method for Business A Skill-Building Approach Seventh Edition (Seventh Ed). John Wiley & Sons. https://doi.org/10.1007/978-94-007-0753-5_102084
Sevendy, T., Renaldo, N., Nyoto, Sudarno, Suhardjo, Panjaitan, H. P., & Hutahuruk, M. B. (2023). Development of Tax Teaching Materials: Withholding Tax. Reflection: Education and Pedagogical Insights, 1(1), 20–27. https://firstcierapublisher.com/index.php/reflection/article/view/5
Sifile, O., Kotsai, R., Mabvure, J. T., & Chavunduka, D. (2018). Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe. African Journal of Business Management. https://doi.org/10.5897/ajbm2018.8515
Sudrajat, A., & Ompusunggu, A. P. (2015). Pemanfaatan teknologi Informasi, Sosialisasi Pajak, Pengetahuan Perpajakan, dan Kepatuhan wajib pajak. Jurnal Riset Akuntansi Dan Perpajakan JRAP Universitas Pancasila, 2(2), 193–202.
Tambun, S., & Kopong, Y. (2017). The Effect of E-Filing on The of Compliance Individual Taxpayer, Moderated by Taxation Socialization. South East Asia Journal of Contemporary Business, Economics and Law.
Tambun, S., & Witriyanto, E. (2016). Pengaruh Kesadaran Wajib Pajak Dan Penerapan ESystem Terhadap Tingkat Kepatuhan Wajib Pajak Dengan Preferensi Resiko Sebagai Variabel Moderating (Studi Empiris Kepada Wajib Pajak Di Komplek Perumahan Sunter Agung Jakarta Utara). Media Akuntansi Perpajakan, 1(2), 86-94.
W, W. W., Utaminingtyas, T. H., & Fauzi, A. (2023). The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Corporate Income Tax Revenue at The Tax Service Office Pratama Pancoran. Nexus Synergy: A Business Perspective, 1(2), 84–94. https://firstcierapublisher.com/index.php/nexus/article/view/44
Wahyudi, M. (2009). Kajian Penerapan Sistem Informasi Karyawan Berbasis Web Berdasarkan Pendekatan TAM. Paradigma, XI(2), 156–170.
Yardımcı, M. E., Yasa, B. D., & Ayvaz, E. (2022). Tax Farming Revenues and Accounting in Ottoman Finance: The Case of Kocaeli (1846–1847). SAGE Open, 12(2), 1–15. https://doi.org/10.1177/21582440221096636
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Interconnection: An Economic Perspective Horizon
This work is licensed under a Creative Commons Attribution 4.0 International License.