Abstract:
ABSTRACT
This study aims to analyze the effect of using e-filling on individual taxpayer
compliance by including the role of digital tax socialization to strengthen the
relationship between the two. The new contribution of this research is to
combine literature e-filling, digital tax outreach, and individual taxpayer
compliance which were previously examined separately. The primary data for
this study came from a questionnaire given to 100 individual taxpayers at KPP
Pratama Ciamis. Purposive sampling was used to select the sample for this
study. The Partial Least Square method and the SmartPLS tool are used to test
the research variables. The results of the study show that e-filling has a positive
effect on individual taxpayer compliance. The next result is that digital tax
socialization is not significant in strengthening the positive effect of e-filling
on individual taxpayer compliance. The practical contribution in this study is
by finding that digital tax socialization directly has a positive relationship with
individual taxpayer compliance. The results of our study support the
commitment of various countries to carry out tax reform in a modern direction.
