Pengaruh Digitalisasi Sistem Pajak dan Pengetahuan Pajak terhadap Efisiensi Administrasi Pajak Dimoderasi oleh Akses Internet

Abstract

This study aims to analyze the effect of tax system digitalization and tax knowledge on tax administration efficiency, as well as to test the role of internet access as a moderating variable. This study utilizes a quantitative method with a descriptive approach. The population consists of 364 Tax Accounting students at Pamulang University (Class of 2022) who possess a Tax Identification Number (NPWP) and have utilized digital tax services. A sample of 78 respondents was determined using a purposive sampling technique with Slovin’s formula at a 10% margin of error. Data were collected via Likert-scale questionnaires and analyzed using data quality tests, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) utilizing SPSS version 29. The results indicate that partially, tax system digitalization has a positive and significant effect on tax administration efficiency, and tax knowledge also has a positive and significant effect on tax administration efficiency. Simultaneously, tax system digitalization and tax knowledge significantly affect tax administration efficiency, contributing 68.6%. However, MRA reveals that internet access does not moderate the effect of tax system digitalization and tax knowledge on tax administration efficiency. The implications of this study emphasize the importance of enhancing digital system quality and strengthening continuous tax education to support effective and inclusive tax administration.