Effect of E-Registration, E-Filing, and E-Billing on Taxpayer Compliance with Taxpayer Satisfaction as a Variable Intervening

ABSTRACT: This research was conducted to find empirical evidence regarding the effect of e-registration, efiling, and e-billing on taxpayer compliance, with taxpayer satisfaction as an intervening variable. In this study, primary data was used, which was distributed to 120 Central Jakarta taxpayer respondents. The sampling technique used in this study is purposive sampling. Testing the hypothesis using the multiple linear regression method in SPSS 21 After analysis and conclusions, the following results were obtained: e-registration has no effect on taxpayer compliance; e-filing has an effect on taxpayer compliance; e-billing has an effect on taxpayer compliance; and taxpayer satisfaction has an effect on taxpayer compliance. E-Registration has no effect on taxpayer compliance; E-Filing has an effect on taxpayer satisfaction; E-Billing has an effect on taxpayer satisfaction; E-Registration has an indirect effect on taxpayer compliance; E-Filing has an indirect effect on taxpayer compliance; and E-Billing has an indirect effect on taxpayer compliance.

KEYWORDS: E-Registration, E-Filing, E-Billing, Taxpayer Satisfaction, and Taxpayer Compliance