Proceedings of the 2nd International Conference on Advance Research in Social and Economic Science (ICARSE 2023)

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Nationalism Implementation Moderates The Effect Of Digital Taxation On Taxpayer Compliance

Authors
Kunti Sunaryo1, *, Gita Astyka Rahmanda1, Indah Kartika Sandhi1, Berty Dwi Rahmawati2
1Economic and Business, UPN “Veteran, Yogyakarta, Indonesia
2Industrial Engineering, UPN “Veteran, Yogyakarta, Indonesia
*Corresponding author. Email: kunti.sunaryo@upnyk.ac.id
Corresponding Author
Kunti Sunaryo
Available Online 4 September 2024.
DOI
10.2991/978-2-38476-247-7_65How to use a DOI?
Keywords
nationalism; digital taxation; taxpayer compliance
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.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2nd International Conference on Advance Research in Social and Economic Science (ICARSE 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
4 September 2024
ISBN
978-2-38476-247-7
ISSN
2352-5398
DOI
10.2991/978-2-38476-247-7_65How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Kunti Sunaryo
AU  - Gita Astyka Rahmanda
AU  - Indah Kartika Sandhi
AU  - Berty Dwi Rahmawati
PY  - 2024
DA  - 2024/09/04
TI  - Nationalism Implementation Moderates The Effect Of Digital Taxation On Taxpayer Compliance
BT  - Proceedings of the 2nd International Conference on Advance Research in Social and Economic Science (ICARSE 2023)
PB  - Atlantis Press
SP  - 646
EP  - 654
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-247-7_65
DO  - 10.2991/978-2-38476-247-7_65
ID  - Sunaryo2024
ER  -