Digital Literacy, Tax Knowledge, and Compliance in Annual Tax Return Reporting: Evidence from Civil Servants in North Minahasa Regency, Indonesia
Abstract
The transformation of tax administration the adoption of digital technologies through DGT Online and Coretax requires taxpayers to have digital literacy and adequate tax knowledge. The purpose of this study is to analyze the influence of digital literacy and tax knowledge with respect to individual taxpayers’ tax compliance in reporting Annual Tax Returns to Civil Servants (PNS) in North Minahasa Regency. The present study uses a quantitative methodology employing an explanatory research design and draws upon the Technology Acceptance Model (TAM) and Compliance Theory. The research population amounted to 4,205 civil servants using a sample consisting of 98 respondens. The sample size was established using the Slovin formula, with participants selected based on purposive sampling criteria. Data collection was conducted through questionnaires, followed by analysis using multiple linear regression. The results of the study show that digital literacy. Digital tax services exert a positive and significant influence on individual taxpayer compliance taxpayer compliance (b = 0,411; tcalculation = 4.925 > ttable = 1.985; p < 0.001), as well as tax knowledge (b = 0.554; tcalculation = 6.560 > ttable = 1.985; p < 0.001). Simultaneously, digital literacy as well as taxpayers’ knowledge of taxation had a a significant influence on taxpayers’ compliance behavior (F calculation = 49.305 > Ftab = 3.092; p < 0.001). The two variables jointly explained the 50.9% variation in taxpayer compliance, with tax knowledge having a relatively stronger influence. Thus, increasing digital literacy and tax knowledge can support increasing compliance of civil servants in reporting the Annual Personal Tax Return
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