Pengaruh Digitalisasi Pajak dan Self Assessment System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sosialisasi Pajak Sebagai Variabel Moderasi (Studi Kasus Pada KPP Pratama Malang Utara)

Nabila Nur Chalisa, Jeni Susyanti, Umi Nandiroh

Abstract


This study aims to analyze the effect of tax digitalization and self assessment system on individual tax compliance, with tax socialization as a moderating variable. It uses the Theory of Planned Behavior as its main analytical framework. From the perspective of the Theory of Planned Behavior, individual tax compliance is viewed as behavior determined by individual tax compliance, which are shaped by attitude, subjective norms, and perceptions of behavioral control. The transition to a digital taxation system and the implementation of a self assessment system aim to improve tax honesty. However, fluctuations in the level of tax honesty indicate that the modernization of the system is not yet optimal. This study uses a quantitative approach with an explanatory research design. Primary data were collected through questionnaires distributed to 100 individuals registered at the North Malang Tax Office. Data analysis performed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study indicate that tax digitalization and the self assessment system have a positive and significant effect on tax compliance. However, a unique finding of this study is that tax socialization weakens the relationship between tax digitalization and the self assessment system with individual tax compliance. This shows that taxpayers dependence on information from socialization can reduce their independence in using the digital taxation system directly.

Keywords: Tax digitalization; self assessment system; taxpayer compliance; tax socialization; theory of planned behavior


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References


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