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All Journal Jurnal Bisnis dan Manajemen Assets : Jurnal Ekonomi, Manajemen dan Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) International Journal of Community Service Jurnal Akuntansi AKUNESA
Maharani, Husnunnida
Universitas Internasional Semen Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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THE EFFECTIVENESS OF DIGITAL TAX ADMINISTRATION ON COMPLIANCE COSTS AND TAX COMPLIANCE OF MSME TAXPAYERS Maharani, Husnunnida
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 2 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i2.61915

Abstract

The Directorate General of Taxes has responded to technological advancements by implementing digital tax administration policies, namely e-filing, e-billing, and e-invoicing. The implementation of these policies is expected to reduce compliance costs and enhance taxpayer compliance, particularly among micro, small, and medium enterprises (MSMEs). The purpose of this study is to examine the effect of e-filing, e-billing, and e-invoicing on compliance costs and MSME taxpayer compliance. This research develops the Theory of Planned Behavior (TPB) and refines previous studies by incorporating compliance cost as an additional variable. Data were collected through a survey using questionnaires. Partial Least Squares (PLS) was employed as the analytical tool. The findings reveal that e-filing, e-billing, and e-invoicing have a negative effect on compliance costs, indicating that the implementation of digital tax administration reduces compliance costs. Furthermore, this study demonstrates that compliance costs positively influence the improvement of taxpayer compliance. These results can assist the Directorate General of Taxes in assessing the effectiveness of digital tax administration policies in reducing compliance costs and enhancing taxpayer compliance among MSMEs.
Co-Authors Alfiana Fitri Dwi Ayu Pangesti M, Resha Erlina Diamastuti Erlina Diamastuti, Erlina Faizty, Nur Eliza Khoirun Nisa, Ismi Muhammad Akbar Nenis Fedianesti Laila Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Romadhon, Fitri Santosa Putra, Hendrawan Taufik Kurrohman Wenny Karuniawati