Examining the Effects of Tax Service Digitalization, Taxpayer Compliance, and Service Quality on Local Tax Revenue Performance

Kurniaji Kurniaji; Andini Nurwulandari; Irma Setyawati

doi:10.37034/jems.v8i4.559

Authors

Kurniaji Kurniaji Universitas Nasional
Andini Nurwulandari Universitas Nasional
Irma Setyawati Universitas Nasional

DOI:

https://doi.org/10.37034/jems.v8i4.559

Keywords:

Tax Service Digitalization, Taxpayer Compliance, Service Quality, Local Tax Revenue Performance, SEM-PLS

Abstract

The digital transformation of tax administration has become a strategic approach to improving taxpayer compliance and optimizing local tax revenue performance. This study aims to examine the influence of tax service digitalization, taxpayer compliance, and service quality on local tax revenue performance at the Regional Revenue Agency (Bapenda) of DKI Jakarta Province. A quantitative explanatory research design was employed using survey data collected from 300 taxpayers representing various local tax categories. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The measurement model evaluation demonstrated satisfactory psychometric properties. All indicators achieved outer loading values above 0.70, confirming indicator reliability. Furthermore, Cronbach’s Alpha and Composite Reliability values exceeded 0.70, while Average Variance Extracted (AVE) values were above 0.50, indicating strong reliability and convergent validity. Discriminant validity was also established through the Fornell–Larcker Criterion, Cross Loadings, and Heterotrait–Monotrait Ratio (HTMT), with all values meeting the recommended thresholds. These findings confirm that the proposed measurement model is valid and reliable for assessing tax service digitalization, taxpayer compliance, service quality, and local tax revenue performance. The study provides methodological support for future research on digital tax administration and offers practical implications for tax authorities seeking to enhance service quality, strengthen taxpayer compliance, and improve local tax revenue performance through digital transformation initiatives.

References

OECD. (2022). Tax Administration 2022. OECD Publishing. https://doi.org/10.1787/1e797131-en

OECD. (2020). Tax Administration 3.0: The Digital Transformation of Tax Administration. OECD Publishing. https://doi.org/10.1787/ca274cc5-en

Panggabean, C., & Meilani, N. L. (2023). Digitalisasi Pelayanan Publik Di Kota Pekanbaru (Studi Kasus Aplikasi Pekanbaru Dalam Genggaman Dalam Tinjauan Digital Era Governance). Sentri: Jurnal Riset Ilmiah, 2(3), 721–728. https://doi.org/10.55681/sentri.v2i3.622

Harlia, A., Djamali, H., & Lalo, A. (2022). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor. Akuntansi, 1(4), 276–290. https://doi.org/10.55606/jurnalrisetilmuakuntansi.v1i4.130

Zaikin, M., Pagalung, G., & Rasyid, S. (2022). Pengaruh Pengetahuan Wajib Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Intervening. Owner, 7(1), 57–76. https://doi.org/10.33395/owner.v7i1.1346

Karlina, U. W., & Ethika, M. H. (2021). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Kajian Akuntansi Dan Auditing, 15(2), 143–154. https://doi.org/10.37301/jkaa.v15i2.30

Saputri, A. M., & Khoiriawati, N. (2021). Pengaruh Pengetahuan Pajak, Sikap, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan. SOSEBI Jurnal Penelitian Mahasiswa Ilmu Sosial Ekonomi Dan Bisnis Islam, 1(1), 14–23. https://doi.org/10.21274/sosebi.v1i1.4917

Kusumadewi, D. R., & Dyarini, D. (2022). Pengaruh Literasi Pajak, Modernisasi Sistem Administrasi, Insentif Pajak dan Moral Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Akuntansi Dan Keuangan, 10(2), 171. https://doi.org/10.29103/jak.v10i2.7182

Maili, N. A. (2022). Pengaruh Pemahaman Perpajakan, Sanksi Pajak, Tarif Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak UMKM. Jurnal Pendidikan Tambusai, 6(3), 13553–13562. https://doi.org/10.31004/jptam.v6i3.4472

Pratama, B. A., Ramadhani, M. A., Lubis, P. M., & Firmansyah, A. (2022). Implementasi Pajak Karbon Di Indonesia: Potensi Penerimaan Negara Dan Penurunan Jumlah Emisi Karbon. Jurnal Pajak Indonesia (Indonesian Tax Review), 6(2), 368–374. https://doi.org/10.31092/jpi.v6i2.1827

Harahap, A. F. R., & Harahap, A. M. (2023). Peran digitalisasi dalam meningkatkan partisipasi publik pada pengambilan keputusan tata negara. Jurnal EDUCATIO: Jurnal Pendidikan Indonesia, 9(2), 769. https://doi.org/10.29210/1202323208

Aryanisila, A. (2023). Kualitas Layanan Publik Digitalisasi (Studi pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Palembang). Jurnal Administrative Reform, 11(1). https://doi.org/10.30872/jar.v11i1.9821

Rohmah, N., Hidayat, S., & Nulhakim, L. (2021). Implementasi Pendidikan Karakter Disiplin dalam Mendukung Layanan Kualitas Belajar Siswa. Jurnal Imiah Pendidikan Dan Pembelajaran, 5(1), 150. https://doi.org/10.23887/jipp.v5i1.30308

Woen, N. G., & Santoso, S. (2021). Pengaruh Kualitas Layanan, Kualitas Produk, Promosi, dan Harga Normal terhadap Kepuasan dan Loyalitas Konsumen. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 10(2), 146. https://doi.org/10.30588/jmp.v10i2.712

Budiarno, B., Udayana, I. B. N., & Lukitaningsih, A. (2022). Pengaruh Kualitas Layanan, Kualitas Produk Terhadap Kepuasan Pelanggan Dalam Membentuk Loyalitas Pelanggan. Equilibrium: Jurnal Penelitian Pendidikan Dan Ekonomi, 19(2), 226–233. https://doi.org/10.25134/equi.v19i02.4531

Buess, M. (2012). Metastasiertes nierenzellkarzinom: Heutige therapeutische optionen. Tagliche Praxis, 53(1), 51–58.

Amarin, S., & Wijaksana, T. I. (2021). Pengaruh Kualitas Sistem, Kualitas Informasi, dan Kualitas Layanan Terhadap Kepuasan Konsumen (Studi Pada Pengguna Aplikasi Berrybenka di Kota Bandung). Business Management Analysis Journal (BMAJ), 4(1), 37–52. https://doi.org/10.24176/bmaj.v4i1.6001

Wiryanto, W. (2021). Pengembangan Tipologi Inovasi Pelayanan Publik. Jurnal Inovasi, 18(1), 21–34. https://doi.org/10.33626/inovasi.v18i1.302

DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: a ten-year update. Journal of management information systems, 19(4), 9-30. https://doi.org/10.1080/07421222.2003.11045748

Syahyono, S. (2021). Model of Improving Business Success through Entrepreneurship Competency and Business Environment Mediated by Competitiveness in the Garment Industry in West Java. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(4), 14394–14409.

Alhidayatullah, A. (2023). Digitalisasi Layanan Dan Fasilitas Perpustakaan Dalam Mempengaruhi Kepuasan Pemustaka Pada Perpustakaan Daerah Kota Sukabumi. Jurnal Inspirasi Ilmu Manajemen, 2(1), 35. https://doi.org/10.32897/jiim.2023.2.1.2724

Afdila, A., & Adnan, M. F. (2023). Digitalisasi Administrasi Publik Sebagai Salah Satu Perwujudan Reformasi Birokrasi. Jurnal Ilmiah Ekotrans & Erudisi, 2(2), 27–32. https://doi.org/10.69989/4gt1t617

Mardhatilla, D. P., Marundha, A., & Eprianto, I. (2023). Pengaruh Literasi Pajak, Sistem Administrasi Pajak Modern Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kabupaten Bekasi (Studi Pada Wajib Pajak Orang Pribadi UMKM Di Kabupaten Bekasi). Jurnal Economina, 2(2), 491–502. https://doi.org/10.55681/economina.v2i2.327

Isnaini, P., & Karim, A. (2021). Pengaruh Kesadaran Wajib Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. PAY Jurnal Keuangan Dan Perbankan, 3(1), 27–37. https://doi.org/10.46918/pay.v3i1.976

Wagania, S. L., Kalangi, L., & Walandouw, S. K. (2024). Analisis perkembangan penerimaan pajak daerah pada Badan Pendapatan Daerah Kota Manado. Riset Akuntansi Dan Portofolio Investasi, 2(2), 118–126. https://doi.org/10.58784/rapi.141

Davis, F., & Viswanath, V. (2000). A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Science, 46(2), 186–204.

Dewi, I. R., & Wijaya, S. (2023). Liberalisasi Perdagangan, Penanaman Modal Asing, Dan Pengaruhnya Terhadap Penerimaan Pajak Pada Emerging Asia Dengan Moderasi Pertumbuhan Ekonomi. Jurnalku, 3(2), 203–221. https://doi.org/10.54957/jurnalku.v3i2.467

Munzir, T., Tanjung, R., Ismanto, W., Arifin, A., & Manan, A. (2021). Pengaruh Kualitas Layanan Dan Kualitas Produk Terhadap Kepuasan Nasabah. Jurnal Dimensi, 10(1), 178–196. https://doi.org/10.33373/dms.v10i1.2986

Ariyanto, D., Dewi, A. A., Paramadani, R. B., & Paramadina, A. A. (2024). Determinants of tax compliance and their impact on a sustainable information society: an investigation of MSMEs. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2414856

Thaha, A. R., Purnamasari, R., & Antoro, A. F. S. (2024). Taxpayer satisfaction transformation: A text mining analysis of service delivery at Jakarta’s tax offices. Journal of Tax Reform, 10(3), 441-458. https://doi.org/10.15826/jtr.2024.10.3.177

Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). Servqual: A Multiple-Item Scale For Measuring Consumer Per. Journal of Retailing; Greenwich, 64(1), 12.

Zakharov, A. (2024). Overestimation of social security payments reduces preferences for spending on social policy. European Journal of Political Economy, 85. https://doi.org/10.1016/j.ejpoleco.2024.102557

MacInnes, S., & Dolnicar, S. (2024). Contributing to SDG12 by making tourism consumption and production more environmentally sustainable. In The Elgar companion to tourism and the sustainable development goals (pp. 178-193). Edward Elgar Publishing. https://doi.org/10.4337/9781802203219.00021

Firdaus, R., Sartika, D., & Nurhasanah, N. (2024). Pengaruh Kualitas Sistem Informasi, Kualitas Informasi dan Kualitas Layanan Terhadap Kepuasan Pengguna Sistem Kepabeanan. Syntax Literate ; Jurnal Ilmiah Indonesia, 9(10), 5681–5692. https://doi.org/10.36418/syntax-literate.v9i10.49927

Satyadarma, M. F., & Syamsudin, S. (2023). Pengaruh kualitas sistem, kualitas informasi, dan kualitas layanan terhadap kepuasan pengguna e–learning di Perguruan Tinggi. Bulletin of Educational Management and Innovation, 1(1), 37–50. https://doi.org/10.56587/bemi.v1i1.72

Millenia, S., Kristianti, T., & Prawati, L. D. (2022). The success factors of e-filing tax reporting in Indonesia: an empirical analysis using the DeLone & McLean IS Success Model. In Proceedings of the 2022 5th International Conference on Computers in Management and Business (pp. 90-97).https://doi.org/10.1145/3512676.3512691

Kasianenko, L., Shopina, I., Karmalita, M., & Muliavka, D. (2020). Interest in the context of tax relations: traditional approach and trends of tax management development. Juridical Tribune-Review of Comparative and International Law, 10(1), 56-68.

Kleiman, A. J. (2020). Tax limits and the future of local democracy. Harvard Law Review, 133(6), 1884–1962.

Ortiz, F. (2023). E-government success: An end-user perspective. Global Perspectives on the Strategic Role of Marketing Information Systems, 168–186. https://doi.org/10.4018/978-1-6684-6591-2.ch010

Neuman, E. L. (2023). A Historical Overview of the Computerization of the Internal Revenue Service. Accounting Historians Journal, 50(2), 93–110. https://doi.org/10.2308/AAHJ-2022-014

Haruna, I. U., Nadzir, M. M., Awang, H., & Mohamed, L. (2021, August). A Conceptual model of E-Taxation satisfaction: How can taxpayers be tickled pink with the smart Web-Based taxation application?. In Journal of Physics: Conference Series (Vol. 1997, No. 1, p. 012041). IOP Publishing. https://doi.org/10.1088/1742-6596/1997/1/012041

MacLean, D., & Titah, R. (2022). A Systematic Literature Review of Empirical Research on the Impacts of e-Government: A Public Value Perspective. Public Administration Review, 82(1), 23–38. https://doi.org/10.1111/puar.13413

Dehghanpouri, H., Soltani, Z., & Rostamzadeh, R. (2020). The impact of trust, privacy and quality of service on the success of E-CRM: the mediating role of customer satisfaction. Journal of business & industrial marketing, 35(11), 1831-1847. https://doi.org/10.1108/JBIM-07-2019-0325

DeLone, W. H., & McLean, E. R. (1992). Information Systems Success: The Quest for the Dependent Variable. Information Systems Research, 3(1), 60–95. https://doi.org/10.1287/isre.3.1.60

Ofosu-Ampong, K. (2024). New policies, new behaviors: How digital taxation shapes mobile money use in Ghana. Engineering Reports, 6(10). https://doi.org/10.1002/eng2.12860

Patil, R. (2023). Rethinking Teacher Retention Policy: Empowering Australian Teachers Through Autonomy, Collaboration and Career Progression. The International Journal of Community and Social Development, 5(3), 306-323. https://doi.org/10.1177/25166026231198300

Hamid, N. A., Ismail, I. S., Yunus, N., Jali, M. N., & Rosly, A. S. (2022). Taxpayer Perceptions of tax awareness, tax education, and tax complexity among small and medium enterprises in Malaysia: A quadrant analysis approach. Universal Journal of Accounting and Finance, 10(1), 231-242. https://doi.org/10.13189/ujaf.2022.100124

Ripiani, L., Nurwulandari, A., Hasanudin, H., & Sugiono, E. (2026). The Effect of Motivation and Career Development on Nurses’ Performance Through Nurses’ Job Satisfaction at Pertamina Balikpapan Hospital. International Journal of Economics and Management Sciences, 3(1), 143–158. https://doi.org/10.61132/ijems.v3i1.1144

Kock, N., & Hadaya, P. (2018). Minimum sample size estimation in PLS‐SEM: The inverse square root and gamma‐exponential methods. Information Systems Journal, 28(1), 227–261. https://doi.org/10.1111/isj.12131

Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL: A multiple-item scale for measuring consumer perceptions of service quality. Journal of Retailing, 64(1), 12–40.

Crandall, W. J. (2010). Revenue administration: performance measurement in tax administration. Technical Notes and Manuals, 2010(011). https://doi.org/10.5089/9781462316236.005

Leguina, A. (2015). A primer on partial least squares structural equation modeling (PLS-SEM). International Journal of Research & Method in Education, 38(2), 220–221. https://doi.org/10.1080/1743727X.2015.1005806

Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203

Sarstedt, M., Ringle, C. M., & Hair, J. F. (2021). Partial least squares structural equation modeling. In Handbook of market research (pp. 587-632). Cham: Springer International Publishing.

Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing (pp. 277–319). https://doi.org/10.1108/S1474-7979(2009)0000020014

Fornell, C., & Larcker, D. F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.1177/002224378101800104

Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8

Franke, G., & Sarstedt, M. (2019). Heuristics versus statistics in discriminant validity testing: a comparison of four procedures. Internet Research, 29(3), 430–447. https://doi.org/10.1108/IntR-12-2017-0515