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All Journal Wahana Riset Akuntansi JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Keuangan dan Perbankan Jurnal Edukasi dan Penelitian Informatika (JEPIN) JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Abadimas Adi Buana INVENTORY: JURNAL AKUNTANSI Aptisi Transactions on Technopreneurship (ATT) Jurnal Kedaymas Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JEMBA: Journal of Economics, Management, Business, and Accounting
Kadek Pranetha Prananjaya, Kadek Pranetha
Universitas Hayam Wuruk Perbanas
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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Journal : Aptisi Transactions on Technopreneurship (ATT)

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Tax Digitalization and Justice with Taxpayer Compliance and the Mediating Role of Tax Awareness Supriyati, Supriyati; Oktarina, Dian; Rokhmania, Nur'aini; Prananjaya, Kadek Pranetha
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 2 (2025): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i2.512

Abstract

This study investigates the impact of tax information digitalization and tax fairness on taxpayer compliance, with tax awareness as a mediating variable. Taxpayer compliance is critical for government financial performance, yet tax revenues in Indonesia remain below target. Despite government efforts to improve tax compliance through reforms, internal and external taxpayer factors still significantly influence compliance behavior. The study focuses on the need for policy improvements to address these issues. While prior studies have analyzed tax compliance, few have examined the interplay between tax digitalization, fairness, and awareness in Indonesia. This research makes a unique contribution by investigating these variables in Surabaya, an industrial hub, offering a localized yet impactful perspective on tax compliance in a dynamic economic region. Using a survey of 200 taxpayers in Surabaya and discussions through a Focus Group Discussion with 15 participants, this research aims to provide insights into the effectiveness of government tax reform policies. The results indicate that digitalization of tax information, fairness, and awareness positively impact taxpayer compliance. Tax awareness strengthens the relationship between digitalization and compliance, but it does not mediate the effect of tax fairness on compliance. The findings suggest that continued efforts to enhance tax information systems and address fairness perceptions are essential for improving compliance.
Co-Authors Achmad Saiful Ulum Alifia Ain Nindya Anggraeni Ardianto, Herwin Chitra Laksmi Rithmaya Dewi Murdiawati Dian Oktarina Dinda Rahmatur Melyaningrum Ellen Theresia Sihotang Hariadi Yutanto Harlina Meidiaswati I Made Narsa Ikhwan Kholid Inayah, Mayadatul Iqbal Ramadhani Mukhlis Jihan Rafida Muntaz Laksmi Rithmaya, Chitra Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Oktarina, Dian Pepie Diptyana Putri Wulanditya Rafles Ginting Rohmad Fuad Armansyah Rohmad Fuad Armansyah, Rohmad Fuad rokhmania, nur'aini Romi Ilham, Romi Samosir, Valentina Br Sistiyarini, Evi Supriyati supriyati - supriyati Supriyati . Supriyati, . Tatik Suryani Thomas Hanandry Dewanto Wilda, Felisitas Yahya, Dion Yuzhar