Article Per Year (5 Year)
p-Index From 2021 - 2026
3.48
P-Index
This Author published in this journals
All Journal Kinerja: Jurnal Ekonomi dan Manajemen JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Legitima: Jurnal Hukum Keluarga Islam FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Adzkiya : Jurnal Hukum dan Ekonomi Syariah Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Litbang Kota Pekalongan Velocity: Journal of Sharia Finance and Banking Jurnal Ekonomi Bisnis dan Akuntansi Akademika : Jurnal Pemikiran Islam Indonesian Journal of Applied Accounting and Finance JURNAL ECONOMINA Jurnal Perpajakan dan Keuangan Publik Velocity: Journal of Sharia Finance and Banking Jurnal Aplikasi Perpajakan EKMAN Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi, Perpajakan dan Auditing Perwira Journal of Economics and Business (PJEB) Journal of Aswaja and Islamic Economics JIES : Journal of Islamic Economics Studies Legitima : Jurnal Hukum Keluarga Islam
Imahda Khoiri Furqon
IAIN Pekalongan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
Taxpayer Understanding of Tax Obligations in the Digital Era Tarmui, Elda Purwanti; Imahda Khoiri Furqon
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 2 (2025): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v4i2.51296

Abstract

This study explores taxpayers’ understanding of tax obligations in the digital era, focusing on how digital transformation affects compliance behavior and awareness. The rapid digitalization of tax administration through systems such as e-filing, e-billing, and e-registration has reshaped the interaction between taxpayers and tax authorities. However, the success of these innovations depends largely on the taxpayers’ ability to comprehend both regulatory provisions and technological procedures. Using a qualitative descriptive approach, this study analyzes secondary data from government reports, academic journals, and previous empirical research to identify patterns in taxpayer behavior and comprehension. The findings reveal that digital literacy, awareness, and knowledge of tax procedures are key determinants of compliance in a technology-driven environment. Taxpayers with sufficient understanding tend to demonstrate higher levels of voluntary compliance and trust in the digital tax system. Conversely, low digital competence and limited understanding hinder optimal utilization of online services. The study emphasizes the importance of education, outreach, and user-friendly digital infrastructure as strategies to strengthen taxpayer compliance in the digital age. These findings contribute to the broader discussion on how to achieve a transparent, efficient, and inclusive digital tax administration in Indonesia.
Co-Authors Adnan Ahmed Usmani, Sheikh Ainun Aqiila Amalia Ayuningtyas Andri Soemitra Baitus Salamah Barokah, Neki Drajat Stiawan Faiz Mazda Niamy Fauziah Aqmarina Fitri Kurniawati Hadi, M Hadi Asfari Indah Wulandari Wilujeng Isnaini Harahap M Fatherezza Imani M. Fathrezza Imani Mochamad Yusuf Mryn, Maryani Mufidah, Zahrotun Muhamad Ibnu Afrelian, Muhamad Ibnu Nadia Salsabila panca, salsabila riskiana, Nadia Septiyani Wulandari Setyowati, Diah Ayu Siskha Siskha Sri Mulyani, Dina Tarmui, Elda Purwanti Triana Dani Maulana