Al-Mal:Jurnal Akuntansi dan Keuangan Islam
Vol. 6 No. 1 (2025): Juni 2025

Effect Digitalization Of The Tax Administration System And Literacy On Employees Annual E-Spt Reporting

Arafat, Yasir (Unknown)
Sopian, Sopian (Unknown)
Santoso, Aditya (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

This study analyzes the effect of digitalization of the tax administration system and tax literacy on employees' annual e-SPT reporting at PT. Daiki Aluminium Industry Indonesia. Using a quantitative associative approach, the research collected data from 80 employees who are individual taxpayers through questionnaires. The data were analyzed using multiple linear regression. The results indicate that both digitalization of the tax administration system and tax literacy have a positive and significant effect on annual e-SPT reporting, both partially and simultaneously. These findings highlight the importance of training and disseminating information about digital tax systems to improve tax compliance. The study also identifies challenges such as technical issues and gaps in understanding, emphasizing the need for enhanced support and education for taxpayers.

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Journal Info

Abbrev

al-mal

Publisher

Subject

Economics, Econometrics & Finance

Description

AL-MAL= Is Journal Accounting and Islamic Finance, The journal focused on primary studies at , Islamic finance, Islamic accounting, halal markets,tax, capital market, corporate social responsibility,accounting zakat, and islamic capital market has initiated the development of global economic ...