Digitalization of Taxation and Taxpayer Compliance

Digitalization of Taxation and Taxpayer Compliance

Tax Compliance, Digitalization, Attitude, Social Norms, Perceived Behavioral Control

The purpose of this studyDigitalization of Taxation and Taxpayer Complianceis to re-examine how digitalization, attitude, social norms and perceived behavioral controlaffecttaxpayercompliancebased on a phenomenon that occurs every year in almost all tax offices in Indonesia,that is,thelarge numberof taxpayers whocome directly to the taxoffice,even with thehelp ofdigital tax services.Through quantitativeresearch methods with SEM analysis techniques,the results of thisstudyshow that three of the four variableshave a significant effect on taxpayer compliance. However,pereceived control behaviour were not found to have a significant effect on compliance. The results of thisstudycan be used as input fordecision-makersinthe implementation ofregulations, especially in tax education anddigitaltax services in optimizingthe digitization of taxationto increase taxpayer compliance

Ni Putu Desriana Dewi1, Gede Sri Darma2

https://dinastipub.org/DIJEFA/article/view/2408/1698

Universitas Pendidikan Nasional

11May2024

gedearma14@gmail.com

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