TAXPAYER COMPLIANCE: THE MODERATING ROLE OF ACCOUNTABILITY ON DIGITALIZATION AND TRUST IN GOVERNMENT
DOI:
https://doi.org/10.70248/jakpt.v4i1.4556Abstract
Indonesia's tax ratio remains relatively low compared to other ASEAN countries, prompting government efforts to boost tax compliance through digitalization of tax services such as Coretax. This study analyzes the effects of tax digitalization and trust in government on Individual Taxpayer compliance, with accountability as a moderating variable, focusing on Individual Taxpayers in Pekalongan Regency. Using a quantitative field-research approach, data were collected via questionnaires distributed through purposive sampling to 97 respondents registered at the Pekalongan Primary Tax Service Office (KPP Pratama). Results indicate that tax digitalization has a positive and significant effect on taxpayer compliance (t-count 5.411 > t-table 1.986; sig. 0.000 < 0.05), whereas trust in government shows no significant effect (t-count 0.947 < t-table 1.986; sig. 0.346 > 0.05). Accountability significantly moderates the relationship between tax digitalization and taxpayer compliance, though it weakens rather than strengthens this effect (sig. 0.034 < 0.05; interaction coefficient -0.019). Accountability does not significantly moderate the relationship between trust in government and taxpayer compliance (sig. 0.403 > 0.05). Theoretically, these findings suggest a substitution effect, wherein the integrity of tax administration replaces the appeal of digital convenience. Practically, this implies the Directorate General of Taxes (DJP) should differentiate its strategy emphasizing Coretax's technical reliability for taxpayers who perceive low accountability, and budget transparency for those who perceive high accountability. The study concludes that tax digitalization is a critical driver of compliance, trust in government alone is insufficient, and accountability's moderating role warrants further investigation given its unexpected weakening effect
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