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Title: Pengaruh trust terhadap penerapan e-filing dengan security and privacy sebagai variabel moderating serta dampaknya terhadap kepatuhanwajib pajak
Authors: Maratun Khonitatilah
Advisors: Amilin
Keywords: Trust;Taxpayer Compliance;E-filing;Security and Privacy
Issue Date: 26-Mar-2019
Publisher: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: This research aimed to examine the influence of trust to e-filing application with security and privacy as moderating variable and its impact on taxpayer compliance. This research was conducted on Individual Taxpayer who reported his tax with online tax system of the DKI Jakarta province. This research was using samples as many 107 respondents. The data analysis method that used are path analysis and test assess absolute difference with the help of data analysis tool SPSS 22. The result of this research show that trust affect significant on e-filing application. Trust affect significant on taxpayer compliance. E-filing application affect significant on taxpayer compliance. The e-filing aplication can mediated the relationship between trust and taxpayer compliance. The findings also suggested that security and privacy can not moderate this research model
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