The Impact of Digital Tax Services, Tax System Quality, and Tax Socialization on Tax Compliance
Abstract
The decline in tax revenue caused by the new tax administration system prompted this study to examine the impact of digital tax services, tax system quality, and tax socialization on tax compliance at the KPP Pratama Cirebon 1. Primary data was obtained through a questionnaire survey. The population in this study consisted of 163,994 individual taxpayers. The sampling method used was purposive sampling with the criteria of individual taxpayers who already had an NPWP and individual taxpayers who were registered at the Cirebon Satu Tax Office. The sample measurement technique used the Slovin formula, resulting in 399 respondents. This study's analysis used SmartPLS 4 software with SEMPLS. The results of this study stated that the p-values of all variables were below 0.05 and the t-statistics were greater than 1.96. Indicating that all hypotheses were accepted. Therefore, it can be stated that the digital tax service variable (T-statistics = 5.458 & p-values < 0.5) has a significant effect on tax compliance, the quality of the tax system (T-statistic = 13.995 & p-values < 0.5) has a significant effect on tax compliance, and tax socialization (T-statistics = 4.535 & p-values < 0.5) has a significant effect on tax compliance.
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References
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