Pengaruh Financial Technology, Digitalisasi Layanan Pajak, Literasi Pajak Berbasis Digital Terhadap Kepatuhan Wajib Pajak Kota Malang

Umi Ratna Zuliyanti, Jeni Susyanti, Irma Hidayati

Abstract


Harmonization of tax regulations confirms that Tax is a form of coercive action applied without direct reward, for the benefit of the state. In 2020, tax revenue experienced a significant decline due to the COVID-19 pandemic, which reflected the low awareness and compliance of the public with tax obligations. This study examines the effect of financial technology, digitalization of tax services, and digital-based tax literacy on individual taxpayer compliance in Malang City. Data was collected between December 2024 and February 2025 involving 90 respondents, then analyzed using SPSS version 27. The results showed that financial technology did not have a significant effect on tax compliance, while the digitalization of tax services and digital-based tax literacy proved to have a significant effect. For future research, it is recommended that research be conducted in the Greater Malang area, increase the number of respondents, especially from among corporate taxpayers, and consider more variables to gain a deeper understanding of the aspects that can affect tax compliance.

Keywords: Tax compliance, financial technology, digitalization of tax services, digital-based tax literacy.


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