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Siti Zulaikhah
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Transforming Tax Compliance In Optimizing State Revenue: Innovation And Challenges In The Digital Era Siti Zulaikhah
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.1109

Abstract

This research aims to analyze the influence of digital technology adoption on the level of tax compliance in Indonesia. Using a quantitative approach, this research collected data from 200 respondents consisting of business actors, both individuals and corporations, who have implemented digital technology in their tax reporting. The analytical method used is linear regression to determine the relationship between the independent variable (digital technology adoption) and the dependent variable (tax compliance). The research results show that the adoption of digital technology, such as the use of e-filing and e-billing, has a significant positive influence on the level of tax compliance. Taxpayers who adopt digital technology tend to be more compliant in reporting and paying taxes on time. However, several challenges are still faced, such as low digital literacy and concerns regarding data security. This research concludes that increasing digital literacy and strengthening technological infrastructure is needed to optimize the benefits of adopting digital technology in the tax system. Apart from that, clearer policies regarding taxation in the digital economy sector are important in facing modern economic developments. Thus, adopting digital technology can be a strategic solution in increasing tax compliance and state revenues.
Co-Authors Agus Faisal Asyha Ahmad Ilham Fadli Ais Isti’ana Ari Kurniarum Ari Kurniarum Bagas Armayoga Baharudin Citra Anisatun Nabila Dessy Rusmia Sari Dimas Raba Pramodana Dwi Suci Rahma Putri Elsa Al Khansa Endah Kristiani Figo Rangga Bagaskara Imam Syafe’I Koen Praseno Marsya Nada, Nabilla Muchtadi . Muhammad Adib Muhammad Alfandhi Muhammad Ilham Akbar Murwati Murwati NURUL AZIZAH Selvi Kurnia Tyas Rini Saraswati Vera Yantika, Ade Waluyo Erry Wahyudi