September 10, 2025

Information Nudges and Tax Service Quality Moderate The Effect of Tax Digitalization and Tax Knowledge on Taxpayer Compliance in Lampung Province

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Tax knowledge and digitalization positively influence taxpayer compliance in Lampung Province.
Information nudges alone do not moderate the impact of digitalization or knowledge on compliance.
Quality of tax services significantly enhances the effects of digitalization and tax knowledge on compliance.
Technology and public service strategies are essential for improving taxpayer compliance rates.

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Quantitative analysis reveals how tax knowledge and quality of services influence compliance levels.

Oktaviana et al. (2025) studied this question.

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