Taxation Digitalization Transformation: Taxpayer Perceptions of the E-System on the Quality of Tax Services

Mujiarti Mujiarti; Amir Amir; Suryo Budi  Santoso; Edi Joko  Setyadi

doi:10.55927/ijbae.v4i1.13476

Authors

Mujiarti Mujiarti Universitas Muhammadiyah Purwokerto
Amir Amir Universitas Muhammadiyah Purwokerto
Suryo Budi Santoso Universitas Muhammadiyah Purwokerto
Edi Joko Setyadi Universitas Muhammadiyah Purwokerto

DOI:

https://doi.org/10.55927/ijbae.v4i1.13476

Keywords:

E-Registration, E-Filling, E-Billing, E-Invoice, Quality of Tax Service

Abstract

This research aims to explain the transformation of tax digitalization: taxpayers' perceptions of the e-system on the quality of tax services. This research is motivated by developments in service systems using internet technology. The method used in this research is quantitative. The data source was obtained from primary data by distributing questionnaires as research instrument material. Sampling was carried out using the purposive sampling method. The number of samples required for this research is 140 respondents who are individual and Corporate Taxpayers at KPP Pratama Purbalingga. The data analysis technique used in the research is Partial Least Square (PLS). Based on the results of the analysis carried out, it was concluded that the taxpayer perception of the e-registration and e-invoicing system has an influence on the quality of tax services, while the taxpayer perception of the e-filing and e-billing system has no influence on the quality of tax services.

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