The Effect of E-Filling and E-Billing Systems Implementation on Taxpayer Compliance with Understanding of the Internet as a Moderating Variable

. This study aims to determine the effect of of e-filling and e-billing systems implementation on taxpayer compliance with understanding of the internet as a moderating variable (empirical study on KPP Pratama Demak). This research uses quantitative methods. The type of data used in this study is primary data, where data sources can be obtained by distributing questionnaires. The population used in this study is that all taxpayers registered with the KPP Pratama Demak are 99,327 taxpayers. The sample used in this study amounted to 105 taxpayers, to calculate the number of samples in this study using the Slovin formula. The data analysis technique was assisted by the SPSS version 16.0 program. The results of this study indicate that the implementation of the e-filling system (PSF) and the implementation of the e-billing system (PSB) has a positive and significant effect on taxpayer compliance (KWP). Understanding the internet cannot moderate the effect of applying the e-filling system to taxpayer compliance with a significant result of 0,305 > 0,05. Internet understanding cannot moderate the effect of e-billing system implementation on tax compliance, with a significance value of 0,207 > 0,05.