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All Journal Greenation International Journal of Economics and Accounting
Tety Elida
Universitas Gunadarma, Jakarta, Indonesia
Economics, Econometrics & Finance

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Digitization of Tax Services and Tax Knowledge: Determinants of Tax Compliance, with the Role of Tax Application Service Providers as a Moderating Variable Agus Sudiasmoro; Susy Suhendra; Tety Elida
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.1416

Abstract

Indonesia’s low tax ratio highlights the need to strengthen factors that promote tax compliance. This study analyzes the impact of the digitization of tax services and tax knowledge on tax compliance, with Tax Application Service Providers (PJAP) serving as a moderating variable. The study employed a quantitative approach, involving a survey of 422 taxpayers who use the PJAP, selected through simple random sampling. The data were analyzed using SEM-PLS. The digitization of tax services and tax knowledge has a positive effect on tax compliance. PJAP significantly strengthens the effect of tax knowledge on tax compliance, but does not strengthen the effect of the digitization of tax services. Optimizing tax compliance requires collaboration between tax authorities and tax service providers to improve tax literacy and develop a roadmap for tax service providers that includes service standardization, system integration, and incentive schemes.
Co-Authors Agus Sudiasmoro Susy Suhendra