Sunaryo, Kunti and Rahmanda, Gita Astyka and Sandhi, Indah Kartika and Rahmawati, Berty Dwi (2023) NATIONALISM IMPLEMENTATION MODERATES THE EFFECT OF DIGITAL TAXATION ON TAXPAYER COMPLIANCE. Proceedings of the International Conference on Advance Research in Social and Economic Science (ICARSE 2023). (Submitted)
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Abstract
Taxes are the main element of the country's largest revenue. Tax revenue is a source of revenue
that can be obtained continuously and can be developed optimally as needed. This of course must
be directly proportional to the high level of public compliance in paying taxes. Taxpayer
compliance to carry out tax obligations is one measure of WP performance under the supervision
of the Directorate General of Taxes (DJP). This means that the high and low compliance of
taxpayers will be the basis for DJP's consideration in conducting guidance, supervision,
management, and follow-up of taxpayers. Digital taxation is one form of tax reform to increase
tax compliance and have an impact on increasing tax revenue. There are many benefits obtained
by taxpayers with the implementation of digital taxation, namely tax data processing becomes
faster, more precise and accurate, can avoid wasting paper and is more efficient. In addition,
taxpayers can submit their tax returns anytime and anywhere. The purpose of this study was to
examine the moderating effect of nationalism on the relationship between digital taxation and
taxpayer compliance. The research method used is quantitative method using moderated
regression analysis (MRA) test for hypothesis testing.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Depositing User: | SE., M.Si GITA ASTYKA RAHMANDA |
| Date Deposited: | 03 Jun 2024 07:36 |
| Last Modified: | 03 Jun 2024 07:36 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/39598 |
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