DETERMINANT FACTORS OF TAX COMPLIANCE MODIFIED BY TAXATION KNOWLEDGE: EVIDENCE FROM KPP MAKASSAR MADYA

The purpose of this study to examine the interaction of variable e-filing, e-billing, and e-invoicing to tax compliance. As well as testing the tax knowledge Moderation which is connected with e-filing, e-billing, and e-invoicing with tax compliance. The number of samples in this study were 40 companies that have used e-filing, e-billing, and e-invoicing. The results showed that e-filing and e-billing were the determinants of tax compliance in the utilization of taxation information systems at tax office of Makassar. While e-invoicing has no significant effect. Tax knowledge becomes a quasi moderation in the relationship between e-filing, e-billing and e-invoicing with tax compliance, it means there is potential for tax knowledge to be a moderating variable of the three variables above for tax compliance. The implications of this study provide advice to the Directorate General of Taxes to further enhance the use of taxation information systems, especially those related to e-filing, e-billing and e-invoicing. We recommend that the use of e-invoices is required for taxable entrepreneurs (TE) so that it will be more familiar to the taxpayers.