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All Journal Journal of Governance, Taxation, and Auditing
ANGGRAENI, Poppy Dewi
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Economics, Econometrics & Finance

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Analysis of the Influence of Digitalization, Information Quality, and Income Level on Compliance with Land and Building Tax Payment with Knowledge as an Intervening Variable in Karimun District, Karimun Regency ANGGRAENI, Poppy Dewi; RAMLI, Ramli; CATRAYASA, I Wayan
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1607

Abstract

Taxpayer compliance in paying Land and Building Tax (PBB) in Karimun Regency has declined. This condition is influenced by the low level of public knowledge regarding PBB, the lack of optimization in digitalization and tax information systems, as well as the relatively low level of income among taxpayers. This study applies a mixed-method approach, focusing on analyzing the effect of digitalization, information quality, and income level on PBB payment compliance, with knowledge as an intervening variable in Karimun District. The findings reveal that digitalization, income level, and PBB knowledge significantly influence taxpayer compliance, while information quality shows no significant effect. Furthermore, information quality and income level significantly affect PBB knowledge, while digitalization does not. Current levels of public knowledge are not yet able to strengthen the effect of digitalization on PBB compliance, but they do strengthen the effect of information quality and income level on taxpayer compliance. It is recommended that the Karimun Regional Revenue Agency optimize information quality and taxpayer knowledge through improved digitalization and information systems aligned with taxpayers’ conditions. Additionally, efforts to raise taxpayer awareness should be strengthened through programs and policies that promote equal distribution of knowledge related to PBB.
Co-Authors Catrayasa, I Wayan Ramli Ramli