Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Economics and Management Technologies
A. Reski Almaida Dg Macenning
Management Study Program, Universitas Negeri Makassar, Indonesia
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Challenges And Strategies For Improving Individual Taxpayer Compliance In The Digitalization Era Rahmat Burhamzah; A. Reski Almaida Dg Macenning
Journal of Economics and Management Technologies Vol. 2 No. 1 (2026): Journal of Economics and Management Technologies
Publisher : Candela Edutech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63288/jemtech.v2i1.18

Abstract

This study aims to identify the main challenges hindering individual taxpayer compliance in the digital era and formulate strategies to overcome them. The rapid development of the digital economy has created complex new transaction models and income sources, creating difficulties for both tax authorities and taxpayers. The research method used is a literature study with a qualitative approach to analyze secondary data from scientific journals, government reports, and related publications. The analysis results indicate that the main challenges include the complexity of digital income tracking, the digital tax literacy gap among the public, data security and privacy issues, and suboptimal regulatory adaptation. As solutions, this study proposes several strategies. These strategies include simplifying digital-based tax services, utilizing big data analysis for oversight, improving tax education through digital platforms, and strengthening collaboration with third parties such as digital economy platforms. In conclusion, improving taxpayer compliance in the digital era requires an integrated approach that combines technological innovation with policies oriented towards taxpayer convenience and trust.
Co-Authors Rahmat Burhamzah