Building Taxpayer Compliance Through Digital Tax Communication: The Mediating Role of Taxpayer Trust
DOI:
https://doi.org/10.38035/dijdbm.v7i5.7220Keywords:
Digital Tax Communication, Tax Influencer, Tax Educational Content, Taxpayer Trust, Taxpayer ComplianceAbstract
Building Taxpayer Compliance Through Digital Tax Communication: The Mediating Role of Taxpayer Trust examines the role of digital tax communication in enhancing taxpayer compliance among strategic taxpayers. This study focuses on Strategic Taxpayers registered at KPP Madya Jakarta Timur and aims to analyze the effects of tax influencers and social media tax educational content on taxpayer compliance, as well as the mediating role of taxpayer trust. A quantitative approach was employed using survey data collected from 108 respondents. Data were analyzed using path analysis and mediation testing. The findings indicate that tax influencers and social media tax educational content significantly enhance taxpayer trust and taxpayer compliance. The results further demonstrate that taxpayer trust exerts the strongest influence on taxpayer compliance and significantly mediates the effects of digital tax communication on compliance behavior. The study concludes that digital tax communication becomes more effective when it succeeds in building taxpayer trust, making trust the key mechanism linking tax influencers and educational content to voluntary taxpayer compliance
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