E-BILLING SYSTEM, E-FILING, TAPPING BOX, TAX SANCTIONS AGAINST TAXPAYER COMPLIANCE WITH TAX UNDERSTANDING AS A MODERATING VARIABLE
Oktavia Rita Panda Wangi; Herman Ernandi
Objective:Â This study aims to analyze the effect of the implementation of e-billing, e-filing, tapping box, and tax sanctions on taxpayer compliance, with tax understanding as a moderating variable. Method: The population in this study includes al...