The Moderating Effect of Taxpayer Awareness on The Influence of Implementing e-Filing and e-Billing on MSME Taxpayer Compliance

Abstract

This research purposes to determine the effect of implementing e-Filing and e-Billing on MSME Taxpayer Compliance with Taxpayer Awareness as a moderating variable. This research uses primary data by distributing it to taxpayers who have NPWP and own MSMEs in Jabodetabek. The number of respondents who were sampled and filled in completely was 115 respondents. The research model uses multiple linear regression analysis. The research results show that the implementation of e-Billing has a significant positive effect on MSME taxpayer compliance. The implementation of e-Filing does not have a significant negative effect on MSME taxpayer compliance, but it does have a significant negative effect on taxpayer compliance with a significance rate of 10%. The positive effect of implementing e-Billing on MSME taxpayer compliance decreases when taxpayer awareness increases. With a significance rate of 10%, the negative effect of implementing e-Filing on MSME taxpayer compliance decreases when taxpayer awareness increases