Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Management and Social Sciences
Dian Haryati
Universitas Trilogi
Decision Sciences, Operations Research & Management Social Sciences Transportation

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

Found 1 Documents
Search

 1 
Pengaruh Kepatuhan Wajib Pajak, Reformasi Perpajakan, dan Pertumbuhan Ekonomi terhadap Tax Buoyancy dengan Moderasi Digitalisasi Administrasi Perpajakan Dian Haryati; Aam Bastaman
Journal of Management and Social Sciences Vol. 5 No. 4 (2026): November: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i4.2933

Abstract

Tax buoyancy in Indonesia remains volatile, indicating that economic growth has not been fully translated into proportional tax revenue. This study examines the effects of taxpayer compliance, tax reform, economic growth, and tax administration digitalization on Tax buoyancy and evaluates the moderating role of tax administration digitalization. A quantitative approach was employed using annual time-series secondary data for 2002–2024. The data were analyzed using multiple linear regression, Moderated Regression Analysis (MRA), and Heteroskedasticity and Autocorrelation Consistent (HAC) Newey-West Robust Standard Errors with EViews 13. The results show that economic growth has a significant negative effect on tax buoyancy, while taxpayer compliance, tax reform, and tax administration digitalization have no significant direct effects. Tax administration digitalization strengthens the relationship between taxpayer compliance and tax buoyancy, does not moderate the effect of tax reform, and weakens the relationship between economic growth and tax buoyancy. These findings indicate that digitalization should be integrated with stronger taxpayer compliance and effective tax reform to improve tax revenue responsiveness to economic growth.
Co-Authors Bastaman, Aam