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The research is aimed to prove the benefits of the policy E-filing system in mandatory taxes compliance and in particular look at the role of understanding the Internet in moderating of e-Filing system to the mandatory taxes compliance. The study method is using Moderated Regression Analysis, coefficient of determination, hypothesis testing using t test, and classical assumption. Study sample of 100 respondents residing in the territory of Office Services Tax Pratama Jambi City. The statistical tool in this study uses WarpPLS version 4. Results of the study show e-filing system variable influence significantly positive towards compliance mandatory taxes. Understanding of the internet vvariable is not proven moderating the relationship E-filing system variable to mandatory taxes compliance. The results of this study were expected to make a small contribution to the Directorate General of Taxes regarding the ease of implementing the E-filing system, especially the ease of features available on the djponline.pajak.go.id website and information on tax benefits in the internet media increase compulsory tax compliance. This research is a reflection of previous studies, the difference are the object of research and the examined sample

international journal of academic research in accounting, finance and management sciences

Influence of E-filing System Implementation against Taxpayer Compliance of the Submission the Annual Notice (SPT) by Understanding the Internet as Moderating Variable on Office Services Tax Pratama Jambi City