Analisis Peran Sistem Pembayaran Pajak Digital Dan Literasi Digital Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Analysis of the Role of Digital Tax Payment Systems and Digital Literacy on Individual Taxpayer Compliance

Abstrak

Objectives: The purpose of this study is to analyze how individual taxpayer compliance (WPOP) in West Java Province is influenced by e-filing, e-billing, and digital literacy. The phenomenon of tax digitalization serves as the background for this research. Although this trend is projected to increase the ease, effectiveness, and accuracy of tax reporting and payment, the current level of taxpayer compliance remains below ideal standards.

Methodology: This research is quantitative and employs a survey method. Primary data were obtained by distributing questionnaires to 80 individual taxpayers in West Java Province. Purposive sampling was used as the sampling technique. Data analysis was performed using multiple linear regression using SPSS version 25 software.

Research Results: This study found that partially, only digital literacy had a positive and significant effect on individual taxpayer compliance (WPOP), while e-filing and e-billing did not. However, simultaneously, all three variables significantly influenced WPOP compliance, although they only explained 8.6% of the variation. Based on these findings, it is recommended that the Directorate General of Taxes increase digital literacy outreach and education to optimize the use of the digital tax system in encouraging compliance.