The Effect of Digitalization of Taxation, Tax Morale and Modernization of the Administrative System on Taxpayer Compliance

View Full Paper

Ask AI

Bookmark

Authors

Discussion

This research shows improvements in taxpayer compliance through administrative system modernization, suggesting enhanced digital access.

Administrative system modernization significantly improves taxpayer compliance, while digitalization has a positive but non-significant effect.
Tax morale negatively impacts taxpayer compliance, revealing challenges in motivating taxpayers despite system improvements.
The research utilized convenience sampling and Smart PLS for data analysis to evaluate these influences accurately.
Maintaining data security and simplifying access to tax applications is crucial for enhancing compliance among taxpayers.

Santioso et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark