What Drives Taxpayer Compliance in a Digitalized Tax System? Empirical Evidence from Indonesia
DOI:
https://doi.org/10.35591/wahana.v29i2.984Keywords:
taxpayer compliance, system ease, service quality, tax socialization, religiosityAbstract
This study analyzes the determinants of individual taxpayer compliance by examining system convenience, service quality, tax socialization, tax sanctions, compliance costs, and religiosity as a moderating variable. Data were collected through an online survey of 308 individual taxpayers across Indonesia, with 62% of respondents belonging to the productive age group (21–30 years). The data were analyzed using Structural Equation Modeling (SEM). The results indicate that the ease of the tax system, the perceived quality of tax services, and tax socialization have a positive effect on taxpayer compliance. In contrast, tax sanctions and compliance costs do not. Moreover, religiosity does not moderate the relationship between compliance costs and taxpayer compliance. The dominance of digitally literate young taxpayers suggests strong expectations for a tax system that is simple, fast, and responsive. Perceived ease of use and satisfaction with service quality shape taxpayers’ attitudes and perceived behavioral control in fulfilling their tax obligations. These findings are consistent with the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), which emphasize the role of perceived usefulness, ease of use, and behavioral control in shaping intention and behavior. The absence of a moderating effect of religiosity implies that religious values do not necessarily translate into compliant tax behavior. Overall, the study highlights important policy implications for the DGT, suggesting that improving system accessibility, service quality, and continuous tax socialization is more effective in enhancing voluntary compliance than relying primarily on the enforcement of sanctions.
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