Article Per Year (5 Year)
p-Index From 2020 - 2025
1.556
P-Index
This Author published in this journals
All Journal The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan (JAK) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Pengabdian Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Ninuk Dewi Kesumaningrum
Universitas Lampung
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ekonomi Manajemen Bisnis dan Akuntansi

 1 
Information Nudges and Tax Service Quality Moderate The Effect of Tax Digitalization and Tax Knowledge on Taxpayer Compliance in Lampung Province Rizky Oktaviana; Susi Sarumpaet; Ninuk Dewi Kesumaningrum
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.54

Abstract

This research is motivated by low tax compliance despite various reforms, including the use of technology and behavioral approaches. The study used a quantitative approach with a survey method in the form of a questionnaire for individual taxpayers who are in business or freelance, analyzed using SEM-PLS. The results show that tax digitalization, tax knowledge, and information nudges have a positive effect on taxpayer compliance. However, information nudges cannot moderate the effect of digitalization or knowledge on compliance, while the quality of tax services proved to be a significant moderator, strengthening the influence of digitalization and tax knowledge on compliance. However, the quality of tax services did not directly affect taxpayer compliance. This finding confirms that technology, knowledge, and public service strategies complement each other in encouraging taxpayer compliance. This study provides practical recommendations for the Directorate General of Taxes (DGT) to continue improving user-friendly digital services and integrating nudging techniques into tax communication strategies because their presence continues to directly show a positive effect on compliance.
Co-Authors Andri Satria Chara Pratami Tidespania Tubarad Citra Ayu Wulandari Einde Evana Fanisya Alya Puteri Farichah Farichah Farichah Farichah Lindrianasari Muhammad Ikhsan Neny Desriani Oftika Sari Panca Tirta Yasa Pigo Nauli Ratna Septiyanti Reni Oktavia Reni Oktavia Reni Oktavia Retno Yuni Nur Susilowati Ricky Densa Rizky Oktaviana Ruli Indriani Samuel Simanjuntak Susi Sarumpaet Usep Syaipudin Yuliansyah Yuliansyah Yuztitya Asmaranti