E-Filing and Tax Revenue: a Role of Digital Tax Socialization

Dendy Syaiful Akbar; Rifki Abdul Malik; Benny Prawiranegara; Ali Muhidin; Linda Melinda Tijani

Authors

Dendy Syaiful Akbar Universitas Galuh
Rifki Abdul Malik Universitas Galuh
Benny Prawiranegara
Ali Muhidin
Linda Melinda Tijani

Keywords:

e-filing, digital tax socialization, tax revenue, tax authority

Abstract

This study aims to analyze the effect of the use of e-filing on the tax revenue by including the role of digital tax socialization to strengthen both relationships. The new contribution of this study is to combine literature e-filing, digital tax socialization, and tax revenue previously examined separately. For analysis, we use Moderated Regression Analysis (MRA) which was built through cross-sectional data for 7 years on the tax authorities in the regions. The study results show that e-filing has a positive effect on tax revenue. Subsequent results provide evidence that digital tax socialization can strengthen the positive effect of e-filing on tax revenue. In this study, we found that digital tax socialization directly has a negative relationship with tax revenue. The results of our study support the commitment of various countries to carry out tax reforms in a modern direction.

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References

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