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All Journal SYAHADAT: Journal of Islamic Studies
Faisal Sinaga
Universitas Islam Negeri Sumatera Utara
Religion Humanities Social Sciences Other

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ANALISIS IMPLEMENTASI DIGITALISASI SISTEM PERPAJAKAN DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI INDONESIA Faisal Sinaga; Muhammad Ali Guntur; Dini Vientiany
SYAHADAT: Journal of Islamic Studies Vol. 3 No. 1 (2026): Vol. 3 No. 1 (2026): Maret
Publisher : Academic Solution Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70489/p5q2n691

Abstract

The digitalization of the tax system is one of the Indonesian government's strategic efforts to improve administrative efficiency and taxpayer compliance. This study aims to analyze the implementation of tax system digitalization and its impact on taxpayer compliance in Indonesia. The research employs a qualitative approach using literature review techniques from various scientific journals and official reports related to digital taxation. The results indicate that digital systems such as e-Filing, e-Billing, and e-Invoicing (e-Faktur) enhance accessibility, transparency, and accuracy in tax reporting. This improvement has a positive effect on taxpayer compliance, both in terms of tax reporting and payment. However, the implementation of digital taxation still faces several challenges, including limited digital literacy, uneven internet access, and resistance from some taxpayers. Therefore, efforts to improve education, socialization, and digital infrastructure are necessary to optimize the effectiveness of the digital tax system.
Co-Authors Dini Vientiany Muhammad Ali Guntur