This study aimed to examine the effect of e-commerce on the amount of taxes paid by the taxpayer compliance as an intervening variable. Analysis using Structural Equation Modeling with Partial Least Square approach. The sample was 109 perpetrators of e-commerce which is a member of IDEA (E-Commerce Association of Indonesia). Hypothesis testing was done by using the bootstrap resampling method, with the help of Smart Software Partial Least Square. Data validity was tested with outer loadings and goodness of fit was tested with the composite reliability and cross loadings. Hypothesis test statistic t was seen from resulting inner weight. The research proved that the E-commerce and taxpayer's compliance had a significant effect on the amount of taxes paid by the taxpayer.

This study aims to analyze the effect of Quality of Financial Reporting and Tax Incentives on Corporate Investment Efficiency with Good Corporate Governance as a Moderating Variable. The sampling method that used was purposive sampling method. The independent variables are Quality of Financial Reporting and Tax Incentives.

Penelitian ini bertujuan untuk mengetahui perngaruh dari Technology Acceptance Model dan Digital taxation terhadap Kepatuhan wajib pajak dengan Pemahaman Internet sebagai variabel moderating. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda dan perhitungan moderating menggunakan metode interaksi. Mengolah data dengan menggunakan bantuan aplikasi Smart PLS. Adapun sampel dalam penelitian ini terdiri dari 94 Wajib Pajak Orang Pribadi yang menjalankan usaha atau memiliki pekerjaan bebas di Jakarta Utara. Hasil penelitian ini menunjukkan bahwa Technology Acceptance Model dan Digital taxation tidak berpengaruh signifikan terhadap Kepatuhan wajib pajak. Pemahaman Internet berpengaruh signifikan positif terhadap Kepatuhan wajib pajak. Moderasi Pemahaman Internet atas pengaruh Technology Acceptance Model berpengaruh signifikan positif terhadap Kepatuhan wajib pajak. Moderasi Pemahaman Internet atas pengaruh Digital taxation berpengaruh signifikan negatif terhadap Kepatuhan wajib pajak.

This study provides empirical evidence on the effect of modernization of tax administration and  awareness on compliance of individual taxpayers in North Jakarta. The Components of modernization of  tax administration that being exogenous variables are e-registration, e-filing, e-payment, e-counseling, e-SPT, and e-invoicing. Awareness taxpayer variable is another exogenous variable. Tax compliance is an endogenous variable in this study. The respondents of this study were 65 individual taxpayers, freelancers and also workers as a tax consultant. Using the Smart PLS software, proved that e-registration, e-filing, e-payment, e-counseling, e-SPT, and einvoicing significantly influenced taxpayer’s compliance. While awareness of the taxpayer does not have any influence on taxpayer’s compliance.Key words: Modernization of tax administration, Awareness, Compliance, Individual taxpayers

The purpose of this community service activity is to increase the knowledge and skills of members of the Indonesian Association of Accountants regarding the use of Smart PLS software for accounting research, particularly in data processing techniques based on Structural Equation Modeling. The method of implementing this service uses training consisting of lectures and practices through zoom meeting media. The number of participants who took part in this activity were 78 (seventy-eight) participants. This service evaluation instrument uses a questionnaire via Google form. The analysis technique used was a comparison of the participants' understanding before and after attending the Smart PLS training which was analyzed descriptively. The results of this service show that there is an increase in the knowledge and abilities of the participants namely (1) the majority of participants understand how to prepare data in excel CSV and how to input data in Smart PLS. (2), the majority of participants understand how to perform validity and reliability tests with Smart PLS. (3), the majority of participants understand how to test hypotheses in the intervening research model. (4), the majority of participants understand how to test the research hypothesis on the moderating model. The skills acquired by the participants can be implemented to improve the quality and quantity of research conducted in the future.