Jurnal Riset Ekonomi dan Akuntansi
Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI

Determinan Kepatuhan Wajib Pajak: Digitalisasi, Kesadaran, dan Pengetahuan Perpajakan

Annisa Fatimatu Zahro (Unknown)
Nera Marinda Machdar (Unknown)



Article Info

Publish Date
23 Dec 2024

Abstract

This study aims to analyze the influence of tax digitalization, taxpayer awareness, and tax knowledge on the level of taxpayer compliance in Indonesia. This study is based on the low level of tax compliance even though tax revenues have increased significantly thanks to digitalization. The method used is a literature review, with secondary data analysis from various relevant sources. The results of the study indicate that tax digitalization contributes positively to taxpayer compliance, facilitating reporting and reducing fraud. In addition, tax awareness and knowledge have also been shown to increase compliance, where taxpayers who understand their obligations tend to be more compliant. This study concludes that in order to increase taxpayer compliance, further efforts are needed to increase tax awareness and knowledge, as well as optimally utilize digital technology. The implications of the results of this study are important for tax policy in Indonesia to support increased state revenues.

Copyrights © 2025






Journal Info

Abbrev

JREA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...