Studi Kepatuhan Pajak Wajib Pajak Badan Dalam Menghadapi Era Perpajakan Digital

Abstract

This research aims to analyze the tax compliance of corporate taxpayers in facing the era of digital taxation. Digital transformation in the tax system in Indonesia provides various conveniences, but also requires adaptation from corporate taxpayers to fulfill tax obligations on time and in accordance with regulations. This study uses a quantitative approach with a survey method involving a number of corporate taxpayers as respondents. Data was collected through questionnaires and analyzed using a regression model to identify factors that influence tax compliance. The research results show that understanding digital technology, the quality of digital tax services, and trust in the tax authority have a significant influence on the level of compliance. These findings indicate the need to increase digital literacy, develop tax infrastructure, and strengthen relationships between tax authorities and taxpayers. Thus, the implementation of a digital tax system is expected to support increased tax compliance in Indonesia.