Tax Compliance Transformation: The Role of E-Tax System and Money Ethics Through Taxpayer Behavioral Intentions

Abstract

This study explores how attitudes toward the e-tax system, the adoption of the e-tax system, and money ethics affect taxpayer compliance, emphasizing taxpayer behavioral intention as a mediating factor. A mixed-methods approach was used, combining qualitative and quantitative research methods. Data were collected from both primary and secondary sources, including semi-structured interviews and questionnaires distributed to MSME operators in Central Java. The interview findings indicate that some respondents utilize online payment methods, while others meet their tax obligations without using them. The quantitative analysis shows that taxpayer behavioral intentions, attitudes toward the e-tax system, and its adoption significantly influence business taxpayer compliance, whereas money ethics does not have a meaningful impact. Additionally, the study finds that attitudes toward the e-tax system and its adoption significantly affect taxpayer behavioral intentions, while money ethics does not influence these intentions. Moreover, taxpayer behavioral intentions mediate the relationship between the adoption of the e-tax system and compliance but do not mediate the relationship between attitudes toward the e-tax system or money ethics and compliance.