| Summary: | The government continues to modernize the tax administration system to increase state revenues from taxes. This research aims to determine the effect of implementing the E-Filling and E-Billing system on fulfilling the Tax Obligations of Individual Taxpayers (WPOP) with an understanding of the internet as a moderating variable. The research population is individual taxpayers registered with KPP Pratama West Denpasar and East Denpasar, with a sample of 100 respondents. The primary data that will be analyzed is the respondents' questionnaire answers. The data analysis methods used were descriptive analysis, research instrument data quality testing, classical assumption testing, and hypothesis testing using the t test with Moderated Regression Analysis (MRA) statistical calculations. The test results show that e-Filing has a positive effect on fulfilling WPOP tax obligations, and E-Billing has a negative effect on fulfilling WPOP tax obligations. Understanding the Internet can moderate (weaken) the influence of implementing the e-Filing System on fulfilling the obligations of individual taxpayers in Denpasar City. This means that if there is a decrease in interaction with the implementation of the e-Filling system and understanding of the internet, then the fulfillment of tax obligations will tend to decrease. Understanding the Internet can moderate (strengthen) the influence of implementing the e-Billing system on fulfilling the tax obligations of individual taxpayers in Denpasar City. This means that if there is an increase in interactions with the implementation of the e-Billing system and understanding of the internet, then the fulfillment of tax obligations will tend to increase.
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