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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Smart Society: Community Service and Empowerment Journal
I Nyoman Linggih
Doctoral Program in Hindu Communication Studies, Hindu State University I Gusti Bagus Sugriwa Denpasar, Bali, 80117, Indonesia
Humanities Education Languange, Linguistic, Communication & Media Social Sciences Other

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Integrating Indigenous Balinese Hindu Values into Digital Persuasive Tax Communication: The LV-DPC Model from the E-Palapa Platform in Badung Regency, Indonesia I Made Deddy Sandrawan; I Nyoman Linggih; I Nyoman Kiriana
Smart Society Vol. 6 No. 2 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsociety.v6i2.930

Abstract

Background: Although digital tax administration has improved public revenue management, little is known about how indigenous cultural values shape persuasive communication in e-government. Methods: This study adopted an interpretive qualitative case study at the Badung Regency Revenue Agency, Indonesia. Data were gathered through in-depth interviews, participant observation, and document analysis involving government officials and taxpayers from corporate, individual, and MSME sectors. Findings: The analysis shows that E-Palapa combines central and peripheral persuasion processes that are reinforced by Tri Hita Karana, Tat Tvam Asi, and Menyama Braya. It also reveals User-Initiated Blended-Channel Communication and persuasion-induced financial harm among financially vulnerable MSMEs, highlighting the diverse consequences of digital persuasive communication. Conclusion: The integration of indigenous values enriches persuasive digital tax communication by strengthening trust, voluntary compliance, and citizen engagement. Novelty/Originality of this article: This study introduces the Local Value-based Digital Persuasive Communication (LV-DPC) Model, providing a culturally grounded framework that extends persuasive communication theory within digital taxation and e-government.
Co-Authors I Made Deddy Sandrawan I Nyoman Kiriana