Year: 2023 | Month: December | Volume: 10 | Issue: 12 | Pages: 213-228
DOI: https://doi.org/10.52403/ijrr.20231226
Factors that Influence SMEs Taxpayer Compliance with Digitalization of Tax Services as a Moderating Variable at KPP Pratama Medan Belawan
Marnanda Boy Sinaga1, Narumondang Bulan Siregar2, Khaira Amalia Fachrudin3
1,2,3Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
Corresponding Author: Marnanda Boy Sinaga
ABSTRACT
This research aims to determine the influence of Taxpayer awareness, tax socialization, tax collections, Account Representative supervision, and tax audits on SME taxpayer compliance at KPP Pratama Medan Belawan. Apart from that, this research also tests whether service digitalization can be used as a moderating variable in this research.
The type of research carried out is causal associative research. The sample used in this research were respondents from 100 SME taxpayers who were actively registered at KPP Pratama Medan Belawan. Slovin's calculations determined the number of research samples used. Meanwhile, the analysis technique used in this research uses structural equation analysis (SEM) with the help of the SmartPLS application.
The results of the research show that (1) Taxpayer awareness has a positive and significant effect on Taxpayer compliance, (2) tax socialization has no effect on Taxpayer compliance, (3) tax collections have a positive and significant effect on Taxpayer compliance, (4) Account Representative supervision has no effect on Taxpayer compliance, (5) tax audits have a positive and significant effect on Taxpayer compliance (6) digitalization of tax services has a significant effect in moderating the influence of Taxpayer awareness and tax audits on Taxpayer compliance, (7) digitalization of tax services has no significant effect in moderating the influence of tax socialization, tax collections and Account Representative supervision on Taxpayer compliance.
Keywords: taxpayer awareness, tax socialization, tax collection, account representative supervision, tax audit, digitalization of tax services, taxpayer compliance
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