Journal of Social Research
Vol. 5 No. 6 (2026): Journal of Social Research

Digital Tax Transformation: The Impact of Online Tax Systems on Local Taxpayer Compliance in Pringsewu Regency

Tri Sari Werdoningsih (Universitas Lampung)
Saring Suhendro (Universitas Lampung)
Ninuk Dewi K (Universitas Lampung)



Article Info

Publish Date
28 May 2026

Abstract

Low taxpayer compliance is still the main challenge in optimizing regional tax revenues, so it is necessary to innovate tax services that are easier, more efficient, and more transparent. The implementation of the online tax system is expected to encourage increased compliance of regional taxpayers through easy access and acceleration of the administrative process. This research aims to analyze the impact of the implementation of an online tax system on local taxpayer compliance in Pringsewu Regency. The method used is qualitative research with a descriptive approach through literature review and secondary data analysis supported by questionnaire results in the thesis as the primary source. Data collection techniques were conducted through literature review and document analysis, while data analysis was performed descriptively by interpreting empirical findings and relating them to relevant theories. The research results indicate that the implementation of the online tax system received a very good rating with an average of 4.30, reflecting the system’s ease of use, security, and efficiency, while the level of taxpayer compliance fell into the fairly good category with an average of 3.52 or 70.41%, with strengths in payment compliance and weaknesses in voluntary reporting. These findings indicate that the online tax system contributes positively to increased compliance but has not yet fully encouraged voluntary compliance. This study concludes that the optimization of the online tax system must be accompanied by improved education and service quality to enhance taxpayer compliance sustainably.

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Journal Info

Abbrev

ijsr

Publisher

Subject

Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Description

The Journal of Social Research is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published monthly by International Journal Labs. The Journal of Social Research provides a means for sustained discussion of relevant issues that fall ...