PENGARUH PENERAPAN SISTEM E-FILING DAN SISTEM E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PEMAHAMAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI DI KPP PRATAMA SURABAYA MULYOREJO

This research aims to examine how the influence of e-filing and e-billing systems affects the compliance of individual taxpayers with information technology understanding as a moderating variable at the Mulyorejo Surabaya Primary Tax Office. The population in this study is individual taxpayers registered with the Mulyorejo Surabaya Primary Tax Office. The sampling technique used is Random Sampling, and a sample of 100 individual taxpayers was obtained. This research is quantitative, and the data used are primary data. SmartPLS 3.0 tool with Second Order method was used in this study. The results of this research indicate that the implementation of e-filing and e-billing systems influences taxpayer compliance, while the understanding of information technology is unable to moderate the implementation of e-filing and e-billing systems on taxpayer compliance.