THE INFLUENCE OF EASY E-BILLING ACCESS AND SECURITY OF DIGITAL TRANSACTIONS ON USER SATISFACTION OF THE DIGITAL TAX SYSTEM WITH AN UNDERSTANDING OF DIGITAL TAX TECHNOLOGY AS A MODERATION VARIABLE (Empirical Study of WPOP Registered at KPP Pratama Jakarta Pancoran)

Rezeki, Mintana (2026) THE INFLUENCE OF EASY E-BILLING ACCESS AND SECURITY OF DIGITAL TRANSACTIONS ON USER SATISFACTION OF THE DIGITAL TAX SYSTEM WITH AN UNDERSTANDING OF DIGITAL TAX TECHNOLOGY AS A MODERATION VARIABLE (Empirical Study of WPOP Registered at KPP Pratama Jakarta Pancoran). Diploma thesis, Universitas Nasional.

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Abstract

This research aims to analyze Ease of Access to E-billing, Security of Digital
Transactions on User Satisfaction of the Digital Tax System by Understanding Digital Tax Technology as a Moderation Variable at KPP Pratama Jakarta Pancoran. This research data uses primary data through questionnaires to 115 Taxpayer respondents registered at KPP Pratama Jakarta Pancoran. Data analysis techniques using the SmartPLS program.

The results of the SmartPLS analysis show that the variables Ease of Access to E- billing (X1), Digital Transaction Security (X2), have a positive and significant effect on User Satisfaction of the Digital Tax System (Y) with Understanding of Digital Tax Technology (Z) as the Moderating variable. It is hoped that the results of this research will enable taxpayers to pay attention to tax knowledge, tax socialization and taxpayer awareness of taxpayer compliance.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Effect of Ease of E-billing Access, Digital Transaction Security, Digital Tax System User Satisfaction, Understanding of Digital Tax Technology
Subjects: H Social Sciences > HA Statistics
H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Skripsi > Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi
Depositing User: Vira Desintha Larasati
Date Deposited: 16 Apr 2026 07:33
Last Modified: 16 Apr 2026 07:52
URI: https://repository.unas.ac.id/id/eprint/15106

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