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All Journal BULETIN BISNIS & MANAJEMEN (BBM)
Kristawati, Erika Wahyu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH DIGITALISASI LAYANAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI (Studi Pada WPOP KPP Pratama Surakarta) Kristawati, Erika Wahyu; Harimurti, Fadjar
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.714

Abstract

Taxes play a significant role in state revenue. One phenomenon that arises in the field of taxation is taxpayer compliance. We should be aware that taxpayer compliance is currently very low due to low taxpayer awareness and the lack of use of digitalized tax services. For this reason, this study aims to ascertain the impact of taxpayer awareness and the digitalization of tax services as well as the digitalization of tax compliance and tax socialization as a moderating variable on individual taxpayer compliance. in this study the subjects were non-employee individual taxpayers or those doing business or free workers at KPP Pratama Surakarta. The method used in this research is quantitative. The type of data used is primary data. The data usage technique used in this research is by using a questionnaire. The sampling technique in this study was purposive sampling with a sample size of 88 respondents. The results of this study indicate that tax digitalisation has a positive and significant effect on tax compliance, taxpayer awareness has a positive and significant effect on tax compliance, results of this study indicate that tax digitalisation has a positive and significant effect on tax compliance.
Co-Authors Fadjar Harimurti