数字税对纳税人合规影响的描述性定量分析

Nora Hapsari
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摘要

政府需要采取积极行动,即通过创新数字税务服务等切实努力提高公众的纳税意识。数字SPT的存在预计将成为增加公众参与纳税的积极信号。研究方法是描述性定量的,即分析受访者对数字SPT和税收合规相关的一些问题的回答。在雅加达中部的Tanah Abang 2税务办公室,有100个分析单位注册为纳税人。研究结果表明,数字SPT对纳税意识的影响为0.632。这意味着,税收领域的数字化革新是国民积极响应的实际步骤,因此税收参与率大幅提高。
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Descriptive Quantitative Analysis Of The Influence Of Digital Spt On Taxpayer Compliance
The government needs to act pro-actively, namely making real efforts to increase public awareness of paying taxes, including by innovating digital tax services. The existence of a digital SPT is expected to be a positive signal for increasing public participation in paying taxes. The research method is descriptive quantitative, which is to analyze respondents' answers to a number of questions related to digital SPT and tax compliance. There are 100 units of analysis registered as taxpayers at the Tanah Abang 2 tax office, Central Jakarta. The results of the study state that digital SPT has an impact of 0.632 on awareness of paying taxes. This implies that digital innovation in the field of taxation is a real step that the public has responded positively, so that the tax participation rate has increased drastically.
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