THE EFFECTIVENESS OF DIGITAL TAX ADMINISTRATION ON COMPLIANCE COSTS AND TAX COMPLIANCE OF MSME TAXPAYERS

Abstract

The Directorate General of Taxes has responded to technological advancements by implementing digital tax administration policies, namely e-filing, e-billing, and e-invoicing. The implementation of these policies is expected to reduce compliance costs and enhance taxpayer compliance, particularly among micro, small, and medium enterprises (MSMEs). The purpose of this study is to examine the effect of e-filing, e-billing, and e-invoicing on compliance costs and MSME taxpayer compliance. This research develops the Theory of Planned Behavior (TPB) and refines previous studies by incorporating compliance cost as an additional variable. Data were collected through a survey using questionnaires. Partial Least Squares (PLS) was employed as the analytical tool. The findings reveal that e-filing, e-billing, and e-invoicing have a negative effect on compliance costs, indicating that the implementation of digital tax administration reduces compliance costs. Furthermore, this study demonstrates that compliance costs positively influence the improvement of taxpayer compliance. These results can assist the Directorate General of Taxes in assessing the effectiveness of digital tax administration policies in reducing compliance costs and enhancing taxpayer compliance among MSMEs.Direktorat Jenderal Pajak menyikapi kemajuan teknologi dengan menerapkan kebijakan digitalisasi administrasi perpajakan, yaitu e-filling, e-billing, dan e-faktur. Penerapan kebijakan ini diharapkan dapat mengurangi compliance cost dan meningkatkan kepatuhan wajib pajak. Tujuan dari penelitian ini adalah untuk menguji pengaruh penerapan e-filing, e-biling, e-faktur, terhadap compliance cost dan kepatuhan wajib pajak UMKM. Penelitian ini mengembangkan Theory of Planned Behavior (TPB) dan menyempurnakan penelitian sebelumnya dengan menambahkan variabel compliance cost. Data dikumpulkan dengan metode survey melalui kuesioner. Alat analisis data yang digunakan adalah Partial Least Squares (PLS). Hasil dari penelitian ini menunjukkan bahwa e-filling, e-billing, dan e-faktur berpengaruh negatif terhadap compliance cost, artinya penerapan digitalisasi administrasi perpajakan dapat menurunkan compliance cost. Penelitian ini juga membuktikan bahwa compliance cost berpengaruh positif terhadap peningkatan kepatuhan wajib pajak. Hasil tersebut dapat digunakan untuk membantu Direktorat Jenderal Pajak dalam mengukur efektivitas kebijakan digitalisasi administrasi perpajakan terhadap penurunan compliance cost dan peningkatan kepatuhan wajib pajak UMKM.