References

Ajzen, I., 1991. The theory of planned behavior. Organiz. Behav. Hum. Decis. Process., 50: 179-211.
CrossRef  |  Direct Link  |  

Amah, N., N.W. Rustiarini and A.A. Hatmawan, 2021. Tax compliance option during the pandemic: Moral, sanction, and tax relaxation (case study of Indonesian msmes taxpayers). Rev. Applied Soc. Econ. Res., 22: 21-36.
CrossRef  |  Direct Link  |  

Chamalinda, K.N.L. and F. Kusumawati, 2022. Potret pelaporan SPT tahunan melalui e-filing pada masa pandemi Covid-19. InFestasi, 17: 119-132.
CrossRef  |  Direct Link  |  

Chandra, N., M.D. Halwi, R. Masdar, Tampang, M. Din, N. Mapparessa and L. Meldawati, 2021. The effect of tax payer awareness, taxation knowledge and the implementation of modern tax administration system on taxpayer compliance. Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020), February 22, 2021, Atlantis Press, 159-162.

Hair, Jr., J.F., M. Sarstedt, L. Hopkins and V.G. Kuppelwieser, 2014. Partial Least Squares Structural Equation Modeling (PLS-SEM): An emerging tool in business research. Eur. Bus. Rev., 26: 106-121.
CrossRef  |  Direct Link  |  

Hamza, P.A., K.S. Qader, B. Gardi, H. A. Hamad and Dr. G. Anwar, 2021. Analysis the impact of information technology on efficient tax management. Int. J. Adv. Eng. Manage. Sci. 7: 31-41.
CrossRef  |  Direct Link  |  

Hidup, PT. and M. Terencana, 2020. Factors That Affect The Level of Taxpayer Compliance(Empirical Study of Taxpayer on Employees of PT. Hidup Makmur Terencana) 1st STEI(Jakarta, Indonesia,) (Jakarta, Indonesia,) "pp: 1-7".

Listiyowati, L., I. Indarti, F.A. Setiawan, F. Wijayanti and F.A. Setiawan, 2021. Kepatuhan wajib pajak UMKM di masa pandemi COVID-19. J. Akuntansi Indonesia, 10: 41-59.
CrossRef  |  Direct Link  |  

Mascagni, G.,A. T. Mengistu and F.B. Woldeyes, 2021. Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia. J. Economic Behav. Organ. 189: 172-193.
CrossRef  |  Direct Link  |  

Muti’ah, M., 2018. Influence of information technology utilization, tax socialization, tax knowledge, community economic levels and the role of account representative on personal tax compliance (In the tax service office Kembangan, West Jakarta). Eur. J. Busi. Manage. 10: 57-64.
Direct Link  |  

Olatunji, O.C. and K.B. Ayodele, 2017. Impact of information technology on tax administration in southwest, Nigeria. Global J. Manage. Bus. Res., 17: 24-33.
Direct Link  |  

Purba.H ,Nugroho L.and Sarpingah.S, 2020. The Effect of Implementing E-Filing Systems on Personal Tax Compliance With Internet Knowledge As Moderated Variables (Case Study on Personal Taxpayers At Kpp Pratama Jakarta Kramatjati. Int. J.Commerce.Finance. 6: 166-180.
Direct Link  |  

Sukesi ,S. and I. Yunaidah, 2019. The Effect of Tax Socialization, Superior Service, and Service Quality on Taxpayers’ Satisfaction and Compliance J. Economics, Bus. Accountancy. Ventura. 22: 347-359.
Direct Link  |  

Sutrisno., 2020. The effect of perception Of ease and satisfed of the taxpayers to use e-filing with information technology readiness as a moderation variabels ( case study in individual taxpayers in the tax office pratama depok cimanggis indonesia ). Int. j. Economics. Commerce. Management. 53: 326-341.
Direct Link  |  

Yayuk, N.R., S. Margono, A.T. Eka and Sudjatno, 2017. The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. J. Account. Taxation, 9: 139-146.
CrossRef  |  Direct Link  |