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All Journal Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Andi Kartika Kusnasriyanti
Unknown Affiliation
Economics, Econometrics & Finance

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Literasi Pegawai Bapenda pada Wajib Pajak di Kabupaten Gowa Sakia Putri Samsul; Andi Kartika Kusnasriyanti; Muryani Arsal
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7491

Abstract

This study examines how regulatory, communicative, and digital literacy among employees of the Gowa Regional Revenue Agency influences tax service quality and taxpayer compliance. A phenomenological qualitative approach was applied through interviews, observations, and document reviews involving employees and taxpayers. The findings indicate that uneven regulatory literacy, varying communication skills, and limited digital literacy contribute to inconsistent services. The study highlights the need to strengthen employee competencies as an implication for improving regional tax service quality.
Co-Authors Muryani Arsal Sakia Putri Samsul