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All Journal Journal AXEGNAL: Tax and Economic Insights Journal
Nuraisyah Nuraisyah
Universitas Islam Makassar
Economics, Econometrics & Finance Education Social Sciences Other

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The Impact of Tax Service Digitalization on the Level of Individual Taxpayer Compliance at the West Makassar Tax Office Nuraisyah Nuraisyah; Andi Indah Lestari
Journal Axegnal: Tax And Economic Insights Journal Vol. 3 No. 1 (2026): JOURNAL AXEGNAL AGUSTUS
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v3i1.434

Abstract

  This study aims to analyze the impact of digitalization of tax services on individual taxpayer compliance levels. This study employed a quantitative method with a descriptive analytical approach. Data were collected through a survey of 100 taxpayers at the West Makassar Tax Office (KPP Pratama) who have used digital tax services, such as efiling, e-billing, e-registration, and DJP Online. The data analysis technique used was simple linear regression with the aid of SPSS. The results of this study indicate that digitalization of tax services has a positive and significant impact on individual taxpayer compliance levels, with a regression coefficient of 0.834 and a coefficient of determination (R²) of 55.5%. This demonstrates that the quality of digitalization of tax services can significantly improve taxpayer compliance. Digitalization of tax services provides ease of access, time efficiency, and increases accuracy and transparency in the tax reporting and payment process, thus encouraging taxpayers to fulfill their tax obligations in a timely manner and in accordance with applicable regulations
Co-Authors Andi Indah Lestari