Understanding the Internet as a Moderation of E-Filling System Implementation to Taxpayer Compliance

This study empirically examines the Effect of E-Filling on Taxpayer Compliance and Understanding Internet Moderating Compliance. research is a quantitative that uses primary data from questionnaires to collect data. study's population Individual Taxpayers registered as at KPP South Makassar, with many 29,372 taxpayers. The sampling technique used in this was random sampling. number samples 100 respondents obtained results sloven formula. will be tested several stages testing, including descriptive statistical tests, instrument tests consisting (validity test, reliability test) classical assumption test (normality heteroskedasticity multicollinearity testing all hypotheses through Moderated Regression Analysis (MRA) analysis, partial (t determination coefficient help SPSS software version 25. show has positive significant effect Compliance, can moderate influence