The Role of Information System Technology, Taxation Socialization on Taxpayer Compliance Moderated by Government Trust

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Quantitative analysis shows e-filing and tax socialization enhance compliance among taxpayers, suggesting government trust plays a critical role.

E-filing significantly improves taxpayer compliance, showing a clear benefit to technology use.
Tax socialization positively affects compliance, emphasizing the need for better taxpayer education.
Government trust moderates the relationship between information technology and taxpayer compliance, indicating impacts vary by trust levels.
The study underscores the importance of maintaining public trust to enhance compliance and improve government services.

Susanti et al. (2024) studied this question.

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Quantitative analysis shows e-filing and tax socialization enhance compliance among taxpayers, suggesting government trust plays a critical role.