Do Modern Tax Administration Systems and Tax Audits Enhance Taxpayer Compliance? Evidence on the Moderating Effect of Tax Socialization

Edi Wahid Kasnanto; Firdaus Amyar; Sutarti

doi:10.55927/ijbae.v5i1.570

Authors

Edi Wahid Kasnanto Institut Bisnis dan Informatika Kesatuan Bogor
Firdaus Amyar Institut Bisnis dan Informatika Kesatuan Bogor
Sutarti Institut Bisnis dan Informatika Kesatuan Bogor

DOI:

https://doi.org/10.55927/ijbae.v5i1.570

Keywords:

Modern Tax Administration System, Tax Audits, Taxpayer Compliance, Tax Socialization

Abstract

With tax socialization acting as a moderator, this study attempts to investigate the impact of a contemporary tax administration system and tax audits on taxpayer compliance (A Study on Corporate Taxpayers Registered at the Cibinong Pratama Tax Office in 2023). This work employs a quantitative methodology using SmartPLS 4.0 for structural equation modeling (SEM). Corporate taxpayers serve as the analytical unit. Purposive sampling was used to choose 99 corporate taxpayers from the population of 10,524 corporate taxpayers. A questionnaire was used to collect data. The study's findings show that taxpayer compliance is positively and significantly impacted by a contemporary tax administration system, tax audits, and tax socialization. Additionally, the impact of a contemporary tax administration system and tax audits on corporate taxpayer compliance reported with the Cibinong Pratama Tax Office in 2023 is positively and significantly moderated by tax socialization.

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