Influence of Tax Digitalization, User Competence, and SIN Readiness on Tax Reporting Accuracy

Abstract

This study aims to analyze the influence of the digitalization of tax administration systems, user competence, and readiness for implementing the Single Identity Number (SIN) on the accuracy of tax reporting among employees of the Population and Civil Registry Office of South Sumatra Province. A quantitative approach was applied by collecting data through questionnaires from 51 respondents. The findings reveal that all three independent variables significantly affect tax reporting accuracy. Digital tax administration enhances reporting efficiency, user competence reduces errors, and SIN implementation readiness strengthens data integration and reporting accuracy. This research offers strategic insights for improving tax compliance through administrative system development and employee trainingPenelitian ini bertujuan untuk menganalisis pengaruh sistem digitalisasi administrasi perpajakan, kompetensi penggunaan, dan kesiapan penerapan Single Identity Number (SIN) terhadap ketepatan pelaporan perpajakan pada pegawai Dinas Kependudukan dan Catatan Sipil Provinsi Sumatera Selatan. Pendekatan kuantitatif digunakan dengan mengumpulkan data melalui kuesioner dari 51 responden. Hasil penelitian menunjukkan bahwa ketiga variabel independen tersebut memiliki pengaruh signifikan terhadap ketepatan pelaporan perpajakan. Digitalisasi administrasi perpajakan meningkatkan efisiensi pelaporan, kompetensi penggunaan mendorong pengurangan kesalahan, dan kesiapan penerapan SIN memperkuat integrasi data serta akurasi laporan. Penelitian ini memberikan wawasan strategis untuk meningkatkan kepatuhan perpajakan melalui pengembangan sistem administrasi dan pelatihan pegawai