Influence of Tax Digitalization, User Competence, and SIN Readiness on Tax Reporting Accuracy
Year: 2025
Type: article
Study design: Observational Study
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 training
Source: SUSTAINABLE
Authors: Annisa Berliani, Lesi Hartati, Aris Munandar
Institution: Universitas Indo Global Mandiri
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411253914