The Impact of Electronic Tax System Implementation on Corporate Taxpayer Compliance in North Makassar

DOI

10.2991/978-94-6463-758-8_145How to use a DOI?

Keywords

E-Tax; Tax Knowledge; Tax Compliance; Capacity Technology

Abstract

This study examines the influence of the implementation of the electronic taxation system (e-Tax) and tax knowledge on taxpayer compliance, with technological capacity and infrastructure as moderating variables. Using a quantitative descriptive approach, data were collected from 87 Taxable Entrepreneurs registered at the North Makassar Pratama Tax Service Office through a questionnaire survey. The analysis employed multiple linear regression and moderated regression analysis (MRA) with an interaction test. The results reveal that both the implementation of the electronic taxation system and tax knowledge have positive and significant effects on tax compliance. Furthermore, technological capacity and infrastructure significantly moderate the relationships between both independent variables (e-Tax implementation and tax knowledge) and tax compliance. The findings suggest that the more developed the technological infrastructure and taxpayer knowledge, the stronger the impact on compliance levels.

This study highlights the critical role of digital transformation, technological readiness, and taxpayer education in improving tax compliance. Continuous improvements in e-Tax services, public digital literacy, and infrastructure development are essential to support the government’s efforts in optimizing tax revenue and enhancing the effectiveness of tax administration in Indonesia.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Rifqah Zakiyah Arman
AU  - Andi Kusumawati
PY  - 2025
DA  - 2025/07/30
TI  - The Impact of Electronic Tax System Implementation on Corporate Taxpayer Compliance in North Makassar
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1822
EP  - 1840
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_145
DO  - 10.2991/978-94-6463-758-8_145
ID  - Arman2025
ER  -