The Role of the Environment in Moderating the Application of E-Filling and the Level of Trust in Taxpayer Compliance at Msmes in Sidoarjo (Boarding House, Temple District, Sidoarjo Regency)

Taxpayer compliance is one of the supporting factors for taxpayers to report SPT on time. E-Filling is an application provided by the Directorate General of Taxes (DJP) for reporting taxes online. Varying levels of trust in the government are thought to also influence taxpayer compliance. The level of trust in the government on taxpayer compliance, with the environment as a moderating variable. The research population was all boarding house owners who had the criteria of having 10 boarding house rooms in Candi District, Sidoarjo Regency. The method used uses SPSS. The results show that the implementation of e-Filling and the level of trust have a significant positive effect on taxpayer compliance, but are not influenced by the environment. The environment moderates the relationship between e-Filling implementation and taxpayer compliance, but does not moderate the level of trust in the government towards taxpayer compliance.