SUMMARY
This study discusses the Effectiveness of the E-Filing System on Individual Taxpayer Compliance with Internet Understanding as a Moderation Variable at the UIN Sayyid Ali Rahmatullah Tulungagung Tax Center. The data in this study were obtained from questionnaires distributed to taxpayers by distributing questionnaires to respondents. The respondents used in this study were 100 respondents. The hypothesis test used is simple linear regression and Moderation Regression Analysis. The results of this study indicate that (1) The effectiveness of the E-Filing System has a positive and significant effect on Individual Taxpayer Compliance. This is evidenced by simple linear regression. The analysis obtained shows an R Square value of 0.063. (2) Understanding of the Internet can moderate (strengthen) the effect of the effectiveness of the e-filing system on the compliance of individual taxpayers who report annual tax returns at the UIN Sayyid Ali Rahmatullah Tulungagung Tax Center. This is proven through an analysis carried out using the Moderated Regression Analysis Technique which gives an R square value of 0.165.