Pengaruh Penerapan Sistem Digitalisasi dan Administrasi Pajak Terhadap Kepatuhan Perpajakan
Abstract
In the digital era, the government is increasingly encouraging the use of tax technology to improve the efficiency and effectiveness of tax collection. This research was conducted with the aim of analyzing the influence of the implementation of digitization and tax administration systems on the level of tax compliance. This study uses quantitative methods in data collection and analysis. In sampling, a sample of 158 respondents was obtained, the sample in this study was lecturers and employees of the Islamic University of Malang. In this data analysis, classical assumption techniques, multiple linear regression and coefficient determination tests are used. The results of the research hypothesis show that the digitization system and tax administration have a positive impact on tax compliance. The results of this study are expected to provide a clear picture of the extent to which the digitization system and tax administration affect taxpayer compliance.
Keywords: Digitalization system, tax administration, tax compliance
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