Media Riset Bisnis Ekonomi Sains dan Terapan
Vol 3, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan

PENGARUH DIGITALISASI SISTEM PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK

Hendrawan, Agus (Unknown)
Handayani, Nadia (Unknown)



Article Info

Publish Date
02 Mar 2025

Abstract

This research was conducted to determine the effect of digitizing taxation, tax social zation and the level of understanding of taxation on the compliance of  individual tax payers who are registered as employees at PT Angkasa Pura   in 2022, total ng 70 respondents. This research  s a quant tat ve research us ng survey method. Quantitative methods are used to examine certain populations or samples. The sampling technique was carried out randomly. The results of this study  indicate (1) the tax digitization variable has a positive and significant effect on taxpayer compliance, (2) the tax socialization variable is not proven to have a positive effect and does not produce a significant value on tax payer compliance (3) the tax understanding level variable has a positive effect and significantly to taxpayer compliance, and (4) the variables of tax digit zation, tax socialization and the level of understanding of taxation have quite an effect on taxpayer compliance.Keywords: digitalization,  socialization, level of understanding, Tax

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Journal Info

Abbrev

mrbest

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Education Other

Description

MRBEST merupakan jurnal ilmiah yang diterbitkan dan dikelola oleh Taksasila Edukasi Insani (TeiN), mempublikasikan artikel berbahasa Indonesia dengan tema yang terkait dengan bidang Bisnis, Ekonomi, Sains, dan Terapan. Terbit 4 kali dalam setahun, yaitu pada bulan Desember, Maret, Juni dan September ...