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All Journal Jurnal STEI Ekonomi Journal of Creative Power and Ambition (JCPA)
Ratih Dewi Titisari Haryana
Sekolah Tinggi Ilmu Ekonomi YAPAN, Surabaya, Indonesia
Economics, Econometrics & Finance Social Sciences

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Inovasi digital dalam sistem perpajakan: Pengaruh digitalisasi dan literasi digital terhadap kepatuhan wajib pajak di Kabupaten Manggarai Gabrini Anggojo Jebarus; Ratih Dewi Titisari Haryana
Jurnal STEI Ekonomi Vol. 35 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i1.461

Abstract

This study aims to examine how digital literacy and digitalization affect taxpayer compliance in Manggarai Regency, one of many regions in Indonesia where tax compliance remains a significant challenge. A quantitative approach with a descriptive-associative design was used. A total of 136 respondents were selected through purposive sampling from individual taxpayers and business entities registered at the Ruteng Tax Office (KPP Pratama). A five-point Likert-type questionnaire was used to collect data, and then occasionally using a number of linear regression models with Statistical Program for Social Science (SPSS) version 27. The results showed that digitalization of the tax system had a positive and significant effect on taxpayer compliance. Similarly, digital literacy had a positive and significant effect on taxpayer compliance, with digital literacy emerging as the dominant variable, explaining 36.4% of the variance. These results indicate that for digital transformation in tax settlement, two things are needed, capable digital facilities and improving the digital capabilities of taxpayers.
The Digitalization of the Tax System and Literacy to Increase Taxpayer Compliance Gabrini Anggojo Jebarus; Ratih Dewi Titisari Haryana
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1383

Abstract

This study was motivated by the need to improve taxpayer compliance in Manggarai Regency amid geographical challenges and the ongoing digital transformation of public services. The digitalization of the tax system and the enhancement of digital literacy are considered strategic instruments to increase tax compliance and strengthen regional fiscal capacity. Therefore, this research aims to analyze the influence of tax system digitalization and digital literacy on taxpayer compliance in Manggarai Regency. The study employed a quantitative approach with a descriptive-associative design. Data were collected through questionnaires distributed to registered taxpayers using purposive sampling techniques. The collected data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The findings indicate that tax system digitalization significantly improves taxpayer compliance by reducing administrative barriers, increasing accessibility, and enhancing transparency in tax services. Furthermore, digital literacy was found to play a crucial role in enabling taxpayers to effectively utilize digital tax platforms and fostering trust in government services. The results also reveal a positive interaction between tax system digitalization and digital literacy, indicating that technological innovation becomes more effective when supported by adequate user competencies. In conclusion, taxpayer compliance in Manggarai Regency is strongly influenced by the synergy between a reliable digital tax system and taxpayers’ digital literacy levels.
Co-Authors Gabrini Anggojo Jebarus