Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20

Digitalization of Taxation and Taxpayer Compliance

Ni Putu Desriana Dewi (Unknown)
Gede Sri Darma (Unknown)



Article Info

Publish Date
11 May 2024

Abstract

The purpose of this study Digitalization of Taxation and Taxpayer Compliance is to re-examine how digitalization, attitude, social norms and perceived behavioral control affect taxpayer compliance based on a phenomenon that occurs every year in almost all tax offices in Indonesia, that is, the large number of taxpayers who come directly to the tax office, even with the help of digital tax services. Through quantitative research methods with SEM analysis techniques, the results of this study show that three of the four variables have a significant effect on taxpayer compliance. However, pereceived control behaviour were not found to have a significant effect on compliance. The results of this study can be used as input for decision-makers in the implementation of regulations, especially in tax education and digital tax services in optimizing the digitization of taxation to increase taxpayer compliance.

Copyrights © 2024






Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...