THE EFFECT OF THE IMPLEMENTATION OF THE E-GOVERNMENT SYSTEM AS AN EFFORT TO INNOVATE TAX SERVICES ON TAXPAYER COMPLIANCE IN KEDIRI CITY

Authors

  • Elfira Elfira Faculty of Economics and Business, Nusantara PGRI University, Kediri, Indonesia Author
  • Hestin Sri Widiawati Faculty of Economics and Business, Nusantara PGRI University, Kediri, Indonesia Author
  • Faisol Faisol Faculty of Economics and Business, Nusantara PGRI University, Kediri, Indonesia Author

Abstract

This research is based on the fact that there are still many doubts and difficulties in the public regarding the use of administrative features in online taxation services provided by the Directorate General of Taxes. The purpose of this study is to determine the influence of the types of services related to e-government system innovation on tax services such as the DGT website, e-registration, and e-bookkeeping significantly on the people of Kediri City, the community needs this to foster taxpayer awareness which can later increase taxpayer compliance. This study uses a quantitative approach with causal research methods. The sample used in this study included 100 respondents and was analyzed using Structural Equation Modeling- Patrial Least Squares with Smart Pls 3.0 software. The results of this study conclude that (1) the DGT Website service has a significant effect on Taxpayer compliance, (2) the e-registration service has no effect on Taxpayer compliance, and (3) the e-bookkeeping service has a significant effect on Taxpayer compliance.

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Published

2024-12-02

Issue

Vol. 1 No. 6 (2024): December

Section

Articles

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