FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE DENGAN ADOPSI E-TAX SYSTEM SEBAGAI VARIABEL MEDIASI

Abstract - Tax revenue is often not achieved, research in Botswana states that taxpayer attitudes affect compliance, Uganda Adoption of the E-tax System can mediate effect Attitude on system. Can above be implemented Indonesia so tax target achieved? This study aims to provide evidence empirical influence between and taxpayers e-tax system compliance with application as a mediating variable. uses respondents who found 100 mandatory taxes DKI Jakarta. The data used primary form questionnaires distributed individual Data processing this using Smart Pls3 program. results are attitude towards implementation system, has positive significant effect, have effect. but significant. While mediation e-mediates positively significantly. From above, it shows an master technology where become more obedient because easier efficient pay taxes. Meanwhile, behavior although there results, given maximum revenues many also difficulty learning fearing they will make mistakes. government imposing too much hurry some people ready for future, currently having impact.
 Keywords: Taxpayers; Application Electronic System; Behavior Compliance