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All Journal Jurnal STEI Ekonomi
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.
Co-Authors Gabrini Anggojo Jebarus