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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 11, Number 3, Year 2023

Author(s): Enda Noviyanti Simorangkir, Ahmad Fakhrorazi
DOI: 10.4316/EJAFB.2023.1137
Abstract: The purpose of this study is to determine and analyze the effect of the role of extraversion, conscientiousness, and emotional response through the variables of trust and e-filling adoption that moderate tax compliance and e-filling user satisfaction. The subjects of this study are Indonesian taxpayers in 2022, and the endogenous variables in this study are tax compliance and e-filling user satisfaction, while the exogenous variables are the role of extraversion, conscientiousness, and emotional taxpayer response, and the variables that mediate endogenous and exogenous variables are those of trust and e-filling adoption. The results of data analysis were obtained with the structural equation model (SEM) method using SMART PLS 3.0 software. The research method is represented by the SEM method - a quantitative descriptive method of data analysis and the results of data processing are carried out with the PLS application. From the results of this study, the conclusion is that partially, the role variables of extraversion, conscientiousness, and neuroticism affect taxpayer tax compliance behavior, e-filling user satisfaction, tax collection trust, and e-filling adoption. Simultaneously, the tax collection trust variable is moderated by the relationship between extraversion, conscientiousness, and neuroticism on taxpayer tax compliance behavior, and the e-filling adoption variable is moderated by the relationship between extraversion, conscientiousness, and neuroticism on taxpayer tax compliance behavior. Taxpayer compliance in paying taxes can occur if taxpayers can increase openness, as well as accuracy in tax reporting, where if later rules are made, it will reduce the emotional and stressful attitude of taxpayers in tax collection because now, the tax reporting process has adopted e-filling and therefore, it will foster trust from taxpayers that there is maximum service from tax collectors, thus creating satisfaction from taxpayers in using e-filling.
Keywords: Extraversion; Conscientiousness; Neuroticism; Adoption Of E-filling; Tax Compliance Behavior; User Satisfaction.
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