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This study aims to investigate the impact of digital transformation, tax knowledge, and taxpayer satisfaction on taxpayer compliance, with tax socialization acting as a moderating variable. Primary data were collected through questionnaires distributed to taxpayers and MSMEs that operate online shops in the Jabodetabek area. The research sample consisted of 209 respondents, selected using a saturated sampling method. Structural Equation Modeling (SEM) was used for analysis, employing the SmartPLS application version 4.0. The findings indicate that tax knowledge significantly affects taxpayer compliance, while digital transformation and taxpayer satisfaction do not have a significant impact. Tax socialization can moderate the effect of tax knowledge on taxpayers but cannot moderate the influence of digital transformation and taxpayer satisfaction on taxpayer compliance.

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The Influence of Digital Transformation, Taxation Knowledge, and Taxpayer Satisfaction on Taxpayer Compliance with Tax Socialization as a Moderation Variable

  • 会议论文

  • 发表日期：

    2025年

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  • Annathasia Puji Erasashanti,
  • Rizki Yuniarti,
  • Annisa Fauziah,
  • Hikmah Abdul Rachman,
  • Laela Lanjarsih

摘要

This study aims to investigate the impact of digital transformation, tax knowledge, and taxpayer satisfaction on taxpayer compliance, with tax socialization acting as a moderating variable. Primary data were collected through questionnaires distributed to taxpayers and MSMEs that operate online shops in the Jabodetabek area. The research sample consisted of 209 respondents, selected using a saturated sampling method. Structural Equation Modeling (SEM) was used for analysis, employing the SmartPLS application version 4.0. The findings indicate that tax knowledge significantly affects taxpayer compliance, while digital transformation and taxpayer satisfaction do not have a significant impact. Tax socialization can moderate the effect of tax knowledge on taxpayers but cannot moderate the influence of digital transformation and taxpayer satisfaction on taxpayer compliance.