THE EFFECT OF E-FILING, TAX SOCIALIZATION AND UNDERSTANDING OF TAX REGULATIONS ON PEOPLE'S TRUST WHICH IMPACTS ON INDIVIDUAL TAXPAYER COMPLIANCE USING SEM-PLS

Abstrak

This research aims to determine whether there is an effect of the application of the e-filling system, tax socialization and understanding of tax regulations on the level of public trust that will have an impact on individual taxpayer compliance, the analysis method used is multiple liner regression analysis using the SEM-PLS program on SmartPLS 4.0 software. Based on the processing results, the results show a significant P value and original value between variable X on variable Y1, namely the understanding of tax regulations has significant results on people's trust and variable X on variable Y2, namely the application of the e-filling system has significant results on taxpayer compliance so that it can be concluded that the most influential thing in the results of this study is to increase public understanding of tax regulations, taxpayer trust in the government will increase and by implementing an e-filling system, taxpayer compliance will also increase. This study proves that with a general understanding of tax regulations, taxpayer trust in the government will increase, so that taxpayer compliance will also increase, the relationship between the level of trust with the government on taxpayer compliance has a positive effect and is directly proportional, but if taxpayer trust decreases, taxpayer compliance will also have a negative effect. The results of this study also prove that the application of the e-filling system has a positive effect on tax compliance, it can be concluded that taxpayers who already know the existence of the e-filling system and allow taxpayers to access the tax system where and when it will make it easier for taxpayers to report their taxation, so taxpayers can be more obedient to carry out their tax obligations.