THE EFFECT OF THE USE OF E-FILING AND TECHNOLOGY CAPABILITIES ON TAXPAYER COMPLIANCE OF PERSONAL PERSONS IN THE CITY OF YOGYAKARTA

Abstract

The purpose of this study was to examine the effect of e-Filing and technology capabilities on individual taxpayer compliance in the city of Yogyakarta. This research was conducted on individual taxpayers who reported their taxes with an online tax reporting system in the city of Yogyakarta.

This study used a sample of 40 respondents. The data analysis model used in this study is a simple linear analysis and moderated regression analysis (MRA) with the help of the SPSS 25 program.

The results of this study indicate that the implementation of the e-Filing system has a positive effect on individual taxpayer compliance, for the technology capability variable also has a positive effect on taxpayer compliance. And technological capability is a strong moderator in the relationship between the e-Filing variable and taxpayer compliance.