Implementation of Taxation E-System and Taxpayer Compliance with Moderated Understanding of Technology Developments

One form of government effort in increasing taxpayer compliance is by modernizing Indonesia's tax administration system through implementing an e-tax system. The application of the e-taxation system is intended to facilitate taxpayers in carrying out their tax obligations. This study was conducted to determine the effect of the implementation of e-taxation systems (e-SPT, e-billing and e-filing) on ​​the level of taxpayer compliance with an understanding of technological development as a moderating variable.The location of the study was conducted at the South Badung Pratama Tax Service Office and involved 78 respondents. Data collection techniques through the distribution of questionnaires and using Moderate Regression Analysis (MRA) as a data analysis technique. The results of the study showed the positive effect of the application of e-SPT and e-billing to the compliance of taxpayers registered in the South Badung Pratama Tax Service Office. Understanding of technological development is able to moderate the influence of the application of e-SPT and e-filing to the compliance of taxpayers registered in South Badung Pratama Tax Service as a means of carrying out their tax obligations