The Impact of E-Tax System Utilization on Taxpayers’ Compliance During the Pandemic: Tax Incentives as a Moderator

Abstract

This study analyzes the impact of e-tax system utilization of taxpayers' compliance during the pandemic with tax incentives as a moderator. The research data are collected by distributing questionnaires to 100 taxpayers as the respondents. We analyze the data using the descriptive quantitative method (the multiple linear regression and moderated regression analysis). The findings suggest the positive effect of e-tax system on taxpayers' compliance. Further, tax incentives strengthen the impact of e-tax system utilization of taxpayers' compliance. Our results inform tax authorities about etax system and tax incentives.