Tax Digitalization and Tax Service Quality’s Effects on Taxpayer Obligation During the Pandemic Era

Satriyo Ramadhani (Esa Unggul University, Indonesia)
Riris Rotua Sitorus (Esa Unggul University, Indonesia)

Interdisciplinary Social Studies
Vol. 1 No. 4 (2022): Reguler Issue

Background: The pandemic, also known as COVID-19, has a significant impact on the global economy and tax system. As a result, taxes will be lower, and national economic growth will be slower, national income will be lower, and spending and financing will be higher. Aim: The author decided to do research into the relationship between digitalization and the quality of taxes, tax incentives, and taxpayer obligations. Method: This research applied quantitative approach and a total of 400 respondents were selected from regular persons who have served as tax commissioners in DKI Jakarta and have used online tax services. Findings: Tax digitalization, the quality of tax services, and tax incentives have all benefited from taxpayer compliance during the COVID-19 pandemic. Throughout the COVID-19 epidemic, tax incentives can help to attenuate, if not strengthen, the influence of tax digitization on taxpayer compliance.