Jurnal Ilmu Administrasi Publik
Vol. 5 No. 5: September 2025

Pengaruh Digitalisasi Pajak dan Peran Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Melaporkan SPT Tahunan di KPP Pratama Jakarta Gambir Tiga

Evan Fulvian (Unknown)
Notika Rahmi (Unknown)



Article Info

Publish Date
11 Feb 2026

Abstract

This study aims to analyze the influence of tax digitalization and the role of tax volunteers on individual taxpayer compliance in submitting annual tax returns at KPP Pratama Jakarta Gambir Tiga. Employing a quantitative, associative research method, data were collected via questionnaires from 100 individual taxpayers and analyzed using multiple linear regression with SPSS. Tax digitalization includes the use of e-filing, e-form, and DJP Online, while the volunteer role encompasses education, assistance, and outreach. The results reveal that tax digitalization not significantly and the role of tax volunteers significantly and positively affect taxpayer compliance, with contributions of 0.21% and 20.34% respectively. Simultaneously, both variables account for 20.6% of the variation in compliance behavior. The findings highlight the practical value of integrating digital services and educational outreach in enhancing voluntary tax compliance within a self-assessment tax system. Keywords tax digitalization; tax volunteers; tax compliance; annual tax return; DJP Online

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Journal Info

Abbrev

JUMAIP

Publisher

Subject

Humanities Social Sciences

Description

Jurnal Ilmu Administrasi Publik merupakan jurnal akademik yang diterbitkan setiap dua bulan sekali sebagai wadah bagi mahasiswa, akademisi, peneliti, dan praktisi untuk mendiseminasikan hasil penelitian dan kajian ilmiah di bidang administrasi publik. Jurnal ini mengakomodasi berbagai topik yang ...