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Vinka Rahmawati
Universitas Sarjanawiyata Tamansiswa Yogyakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Taxpayer compliance: Effect of tax administration system modernization and NPWP ownership through service quality mediation Sri Ayem; Vinka Rahmawati
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 8 No. 1 (2026): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v8i1.376

Abstract

Modernizing the tax administration system and expanding NPWP ownership are the government's main strategies to increase tax compliance. However, both aspects often don’t work optimally without adequate support for service quality. This study aims to determine the effect of the modernization of the tax administration system and NPWP ownership on taxpayer compliance, with service quality as a mediator. A quantitative approach was applied using PLS-SEM. Data were gathered from 135 respondents who carry out tax activities at the KPP Pratama Bantul and Yogyakarta, using a purposive sampling method. The results showed that the modernization of the tax administration system has no effect on taxpayer compliance, whereas NPWP ownership has a positive effect. In addition, service quality was shown to mediate the relationship between system modernization and NPWP ownership and taxpayer compliance. This finding indicates that technological sophistication will not optimally increase taxpayer compliance without being accompanied by high service quality. This study enriches the understanding of the Theory of Planned Behavior and Attribution Theory in tax compliance. In practice, this study encourages tax officers not only to focus on technology development but also to serve taxpayers, as the key to building taxpayers' intentions and awareness to comply
Co-Authors Sri Ayem