Educoretax
Vol 5 No 3 (2025)

Analysis of tax compliance among crypto actors in Indonesia: The role of digitalization, rates, and audits

Saputra, Kelvin (Unknown)
Tarmidi, Deden (Unknown)

Article Info

Publish Date
28 Mar 2025

Abstract

This study aims to examine and analyze the role of tax digitization, tax rates, and tax audit in improving the compliance of individual taxpayers. The research object is crypto traders in Indonesia. This study utilizes primary data obtained using Slovin's formula, resulting in a sample of 100 respondents determined through purposive sampling. The collected data is then analyzed for testing. The data analysis method employed is multiple regression analysis, processed using the SmartPLS application to obtain relevant and accurate results. In the research that has been conducted, the results indicate that tax digitalization and tax rates have a positive influence on taxpayer compliance. However, tax audits do not affect taxpayer compliance.

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Journal Info
Educoretax
Website

Abbrev

educoretax

Publisher

PT WIM Solusi Prima

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Educoretax is a place for disseminating research results in the field of taxation, including, but not limited to, topics on central taxes, customs, excise, local taxes, regional levies, tax accounting, tax law, tax administration, tax information systems, public policies, and other ...