The Effect of E-Filling Implementation and Tax Sanctions Implementation on Individual Taxpayer Compliance with Digital Literacy As A Moderating Variable

Authors

  • Ruben Suherman Universitas Esa Unggul
  • Yanuar Ramadhan Universitas Esa Unggul

DOI:

https://doi.org/10.38035/dijefa.v6i1.4196

Keywords:

E-Filing, Tax Sanctions, Digital Literacy, Taxpayer Compliance, Tax Office.

Abstract

This study aims to analyze the influence of E-Filing and tax sanctions on individual taxpayer compliance, with digital literacy as a moderating variable, at KPP Pratama Tigaraksa. The population consists of 5,412 taxpayers, with a sample size of 100 respondents. The research employs a quantitative approach, and data analysis is conducted using Smart PLS 4 software. The results indicate that E-Filing (X1) does not have a significant effect on taxpayer compliance (Y), with a p-value of 0.178 (greater than 0.05) and a t-statistic of 1.347 (less than the t-Table value of 1.984). The regression coefficient of -0.131 indicates that an increase in E-Filing is associated with a decrease in taxpayer compliance. Conversely, tax sanctions (X2) significantly influence taxpayer compliance, with a p-value of 0.005 (less than 0.05) and a t-statistic of 2.802 (greater than the t-Table value of 1.984). The regression coefficient of 0.243 suggests that stricter tax sanctions improve taxpayer compliance. Digital literacy (Z) was found to be a significant moderator in the relationship between E-Filing and taxpayer compliance, with a moderation coefficient of 0.264, a t-statistic of 2.539, and a p-value of 0.011. However, digital literacy does not significantly moderate the relationship between tax sanctions and taxpayer compliance, as indicated by a moderation coefficient of 0.076, a t-statistic of 0.817, and a p-value of 0.414. These findings highlight the importance of digital literacy in enhancing the effectiveness of E-Filing, while tax sanctions remain a dominant factor in driving individual taxpayer compliance at KPP Pratama Tigaraksa

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Published

2025-03-10

How to Cite

Suherman, R. ., & Ramadhan, Y. . (2025). The Effect of E-Filling Implementation and Tax Sanctions Implementation on Individual Taxpayer Compliance with Digital Literacy As A Moderating Variable. Dinasti International Journal of Economics, Finance &Amp; Accounting, 6(1), 737–755. https://doi.org/10.38035/dijefa.v6i1.4196

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Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2025)

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Copyright (c) 2025 Ahmad Faisal, Ruben Suherman, Yanuar Ramadhan

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