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Pengaruh kualitas e-filing terhadap adoptasi dan kepatuhan pajak wajib pajak UMKM di Jakarta Timur

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he development of digital technology has encouraged the Directorate General of Taxes to introduce electronic tax reporting systems such as e-Filing in order to improve efficiency and taxpayer compliance. This study aims to analyze the effect of e-Filing quality on adoption and tax compliance among MSME taxpayers in East Jakarta, with adoption serving as a mediating variable. The research employed a quantitative approach by distributing questionnaires to 100 MSME taxpayers, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that e-Filing quality has a positive and significant effect on adoption, while adoption has a positive and significant effect on tax compliance. In addition, adoption partially mediates the relationship between e-Filing quality and tax compliance. These findings indicate that the better the quality of the e-Filing system, the higher the level of adoption and taxpayer compliance. This study provides practical implications for the Directorate General of Taxes to enhance aspects of ease of use, reliability, and security in the e-Filing system to encourage greater tax compliance among MSMEs. Keywords: e-Filing quality, e-Filing adoption, tax compliance, MSMEs, PLS-SEM.

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Ketersediaan

AKU25/033

AKU 25/033

Prodi Akuntansi (Ruang Skripsi & Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 25/033

Penerbit

Jakarta : Universitas Trilogi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

Nur Soleha

Versi lain/terkait

Lampiran Berkas

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