Effects of Tax Socialization and Tax System Digitalization on Taxpayer Compliance with Tax Knowledge as an Intervening Variable

Devi Saputri ; Fitra Dharma ; Liza Alvia
International Journal of Management Science and En... 📅 2025 Vol 2, No 2 🔗 DOI: 10.70062/globalmanagement.v2i2.230
Abstract
This research aims to analyze the effect of tax socialization and tax system digitalization on taxpayer compliance with tax knowledge as an intervening variable among individual taxpayers in Lampung Province. The research employs a quantitative approach with data collection through questionnaires distributed to 147 individual taxpayer respondents residing in Lampung Province who are over 25 years of age and work as individual entrepreneurs, private employees, or civil servants. Data analysis uses path analysis techniques to examine the direct and indirect effects between variables. The results show that tax system digitalization has a positive and significant effect on taxpayer compliance, both directly and through tax knowledge as an intervening variable. However, the hypothesis stating that tax socialization affects taxpayer compliance is not supported by the research findings. This research model has an R Square value of 0.87, indicating a very strong relationship between tax system digitalization and taxpayer compliance. This research provides important contributions for tax authorities in formulating strategies to improve taxpayer compliance through strengthening tax system digitalization and enhancing tax knowledge.
Keywords
Intervening Variable; Tax Knowledge; Tax Socialization; Tax System Digitalization; Taxpayer Compliance
How to Cite

Devi Saputri, et al. (2025). Effects of Tax Socialization and Tax System Digitalization on Taxpayer Compliance with Tax Knowledge as an Intervening Variable. International Journal of Management Science and Entrepreneurship, 2(2). https://doi.org/10.70062/globalmanagement.v2i2.230

Devi Saputri; Fitra Dharma; Liza Alvia, "Effects of Tax Socialization and Tax System Digitalization on Taxpayer Compliance with Tax Knowledge as an Intervening Variable," International Journal of Management Science and Entrepreneurship, vol. 2, no. 2, 2025.

Devi Saputri; Fitra Dharma; Liza Alvia. "Effects of Tax Socialization and Tax System Digitalization on Taxpayer Compliance with Tax Knowledge as an Intervening Variable." International Journal of Management Science and Entrepreneurship, vol. 2, no. 2, 2025.

Devi Saputri; Fitra Dharma; Liza Alvia. "Effects of Tax Socialization and Tax System Digitalization on Taxpayer Compliance with Tax Knowledge as an Intervening Variable." International Journal of Management Science and Entrepreneurship 2, no. 2 (2025).

Devi Saputri, et al. (2025) 'Effects of Tax Socialization and Tax System Digitalization on Taxpayer Compliance with Tax Knowledge as an Intervening Variable', International Journal of Management Science and Entrepreneurship, 2(2). doi: 10.70062/globalmanagement.v2i2.230.

Devi Saputri; Fitra Dharma; Liza Alvia. Effects of Tax Socialization and Tax System Digitalization on Taxpayer Compliance with Tax Knowledge as an Intervening Variable. International Journal of Management Science and Entrepreneurship. 2025;2(2).

Artikel Terkait

The Role of Service Regulation in Pharmacy Waiting Time with Information Systems as Intervening

Yusni Sulastri; Rina Mutiara; Tjipto Rini

Analysis of Medical Personnel Compliance Factors in Prescribing Based on the National Formulary

Siska Karma Gianti; Agusdini Banun Saptaningsih; Johanes Johanes

Development of a Hospital Drug Planning and Procurment Model Based on the Abc-Ven Consumption and Analysis Method

Rini Novia; Rina Mutiara; Idrus Jus'at

Service Quality and Communication Mediating Services-cape Effects on Patient Experience in Pharmacy Installation

Ketut Yuliani Wijaya; Rokiah Kusumapradja; Muhammad Fachruddin Arrozi

Effect of Performance-Based Remuneration and Organizational Support on Clinical Pathway Compliance

Eko Wahyu Irvan Saputro; Duta Liana; Yanuar Ramadhan

Meritocracy Moderating the Influence of Person Job Fit and Career Development on Affective Commitment

Fatia Maulida; Mf.Arrozi Adhikara; Rina Anindita
Tren Sitasi Jurnal