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PENGARUH PENERAPAN E-FAKTUR TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI PADA KPP PRATAMA CICADAS

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ABSTRACT THE EFFECT OF E-INVOICING ON TAXPAYER COMPLIANCE WITH INTERNET UNDERSTANDING AS A MODERATING VARIABLE IN KPP PRATAMA CICADAS Written by: Hariyanti Grace Monica Simanjuntak NIM: 1732041 This study aims to determine the effect of e-invoicing on taxpayer compliance with internet understanding as a moderating variable in KPP Pratama Cicadas. The sampling method is random sampling. Based on this method, a sample of 93 respondents using the Slovin formula is obtained who are registered as taxable entrepreneurs at KPP Pratama Cicadas. Data analysis used simple linear regression analysis, mean value (mean), significance test (t test), correlation coefficient test, determination coefficient test, and moderated regression analysis (MRA). The results showed that the magnitude of the correlation coefficient is 0.537, which means that there is a moderate positive relationship between the application of e-invoicing to taxpayer compliance. In the hypothesis test, the t value obtained is 6.075 which proves that t count> t table and the level of significance is 0.000 (0.000 <0.005) which means that there is a significant relationship between the application of e-invoicing on taxpayer compliance. And the calculation result of the coefficient of determination shows that the application of e-invoice has an effect of 28.9% on taxpayer compliance and the remaining is 71.1% which is another factor not included in this study. After the moderating variable (internet understanding), the value of R Square increased from 28.9% to 31.3%. So it can be said that the understanding of the internet as a moderating variable can strengthen or increase the effect of e-invoicing on taxpayer compliance at KPP Pratama Cicadas. Keywords: e-Invoice, Taxpayer Compliance, Internet.