JURNAL LENTERA BISNIS
Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

Anggi Sinta Dermawan (Universitas Advent Indonesia)
Rolyana Ferinia (Universitas Advent Indonesia)
Meidy Lieke Karundeng (Universitas Advent Indonesia)



Article Info

Publish Date
15 Jan 2025

Abstract

This study aims to analyze the impact of information technology and the quality of tax services on taxpayer compliance. Taxation challenges in Indonesia, such as the vast geographical coverage and the need for advanced technology-based administration, highlight the importance of digitalization. Digitalization is expected to enhance the efficiency of tax collection, reduce administrative costs, and simplify reporting and monitoring processes. Responsive, professional, and ethical tax services are also necessary to encourage voluntary compliance. Data were collected from 150 taxpayers in South Jakarta and analyzed using the SEM-PLS approach to evaluate the validity and relationships between variables. The results indicate that information technology does not directly influence taxpayer compliance. However, the quality of tax services plays a significant role in improving taxpayer integrity and compliance, particularly through information technology optimization. Tax digitalization supported by high-quality tax services can enhance taxpayer compliance levels and optimize tax revenue.

Copyrights © 2025






Journal Info

Abbrev

jrlab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Lentera Bisnis (ISSN 2252-9993, e-ISSN 2598-618X) ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis. ...