The Effect of Modernization of Tax Administration System, Technology Support, and Tax Awareness on Individual Taxpayer Compliance

Dewi, Ni Putu Nia Shinta and Darmayasa, I Nyoman and Ayuni, Ni Wayan Dewinta (2022) The Effect of Modernization of Tax Administration System, Technology Support, and Tax Awareness on Individual Taxpayer Compliance. Repositori Politeknik Negeri Bali.

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Abstract

This research is quantitative research with the determination of the number of samples using a purposive sampling technique of 100 samples. Data was collected through a questionnaire with the help of Google Forms. The data were analyzed using the Partial Least Square (PLS) method with SmartPLS 3.0. application with a significance level of 5%. The results showed that the modernization of the tax administration system and technology support had a positive but not significant effect on individual taxpayer compliance. These results are in line with the research respondents who are individual taxpayers who have the view that the online tax administration system is difficult to apply and the facilities used often experience obstacles that hinder the tax reporting process. This confirms that the TAM theory which is a development of TRA is more at the level of perceived usefulness as a means of reporting tax obligations without regard to perceived ease of use. Meanwhile, tax awareness has a positive and significant effect on individual taxpayer compliance. This is in line with the theory of planned behavior which states that individuals will consider positive or negative impacts on their behavior. The results of this study have a practical contribution to individual taxpayers and tax authorities. For individual taxpayers, it is used as a consideration for deciding to use tax digitization services. For tax authorities, it is useful for the preparation of services and policies that take into account the behavioral preferences of individual taxpayers in utilizing services. Keywords: modernization of tax administration system, technology support, tax awareness, tax compliance

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