INFLUENCE TAXPAYERS' PERCEPTION OF DIGITIZATION OF TAX REPORTING IN THE PURBALINGGA REGION PRICES

Authors

  • Nur Aliya Widodo Universitas Perwira Purbalingga
  • Isnan Fathonah Universitas Perwira Purbalingga

DOI:

https://doi.org/10.54199/pijeb.v4i1.402

Keywords:

digitalization of taxation, technology adaptation model, taxpayer perception

Abstract

Tax digitalization is an innovation that aims to optimize tax administration and encourage efficiency in the tax reporting process. This research aims to evaluate the extent of taxpayers' perceptions of tax digitalization in the Purbalingga area, with a focus on aspects of convenience, compliance and taxpayer satisfaction. The object of this research is individual taxpayers registered with KPP Pratama in the Purbalingga area. The research sample consisted of 44 taxpayers registered at KPP Pratama Purbalingga, who had filled out the questionnaire distributed in this research. The analytical method used is a quantitative approach. The results of the research show that perceptions of convenience, compliance and taxpayer satisfaction have a positive and significant effect on the digitalization of taxation as a more effective and efficient tax reporting medium.

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Published

2024-07-10

How to Cite

Widodo, N. A., & Fathonah, I. (2024). INFLUENCE TAXPAYERS’ PERCEPTION OF DIGITIZATION OF TAX REPORTING IN THE PURBALINGGA REGION PRICES. Perwira International Journal of Economics & Business, 4(1), 37–42. https://doi.org/10.54199/pijeb.v4i1.402

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