Journal AXEGNAL: Tax and Economic Insights Journal
Vol. 3 No. 1 (2026): JOURNAL AXEGNAL AGUSTUS

The Impact of Tax Service Digitalization on the Level of Individual Taxpayer Compliance at the West Makassar Tax Office

Nuraisyah Nuraisyah (Universitas Islam Makassar)
Andi Indah Lestari (Universitas Islam Makassar)



Article Info

Publish Date
14 Aug 2026

Abstract

  This study aims to analyze the impact of digitalization of tax services on individual taxpayer compliance levels. This study employed a quantitative method with a descriptive analytical approach. Data were collected through a survey of 100 taxpayers at the West Makassar Tax Office (KPP Pratama) who have used digital tax services, such as efiling, e-billing, e-registration, and DJP Online. The data analysis technique used was simple linear regression with the aid of SPSS. The results of this study indicate that digitalization of tax services has a positive and significant impact on individual taxpayer compliance levels, with a regression coefficient of 0.834 and a coefficient of determination (R²) of 55.5%. This demonstrates that the quality of digitalization of tax services can significantly improve taxpayer compliance. Digitalization of tax services provides ease of access, time efficiency, and increases accuracy and transparency in the tax reporting and payment process, thus encouraging taxpayers to fulfill their tax obligations in a timely manner and in accordance with applicable regulations

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Journal Info

Abbrev

fiskal

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences Other

Description

Journal AXEGNAL: Tax and Economic Insights Journal adalah jurnal ilmiah yang diterbitkan oleh (Program Studi Administrasi Fiskal, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Islam Makassar) yang memfokuskan pada penelitian dan kajian dalam bidang perpajakan, akuntansi, manajemen dan ekonomi. ...