The Effect of Digitalization of Tax Services and Taxpayer's Understanding of Taxation on the Level of Taxpayer Compliance with Tax Sanctions as an Intervening Variable (Study of Corporate Taxpayers Registered with DJP West Jakarta Regional Office)

Abstract

This research aims to determine the effect of digitalization of tax services and tax understanding from taxpayers on the level of taxpayer compliance by making tax sanctions as an intervening variable. The sample and population of this study are corporate taxpayers registered with the KPP at the DJP Kanwil West Jakarta. The samples collected in this study totaled 112 samples. Research data from questionnaires distributed directly to the sample. Research data processing uses Smart PLS software. The findings show that digitalization has no impact on tax sanctions or taxpayer compliance. Taxpayer's tax knowledge influences tax sanctions and Taxpayer's tax compliance. Tax sanctions have an influence on taxpayer compliance. Tax sanctions cannot intervene in the digitalization of tax services for taxpayer compliance. Tax sanctions can intervene in the Taxpayer's tax understanding towards the Taxpayer's fulfillment of tax compliance.