Tax Administration Modernization in Moderating the Effects of Tax Service Quality, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance
DOI:
https://doi.org/10.54518/ebh.5.5.2026.1727Keywords:
Tax Administration Modernization, Tax Sanctions, Tax Service Quality, Taxpayer Awareness, Taxpayer ComplianceAbstract
Taxpayer compliance is essential for strengthening state revenue, yet administrative challenges and the transition toward digital taxation create difficulties for taxpayers. This study examines the effects of tax service quality, tax sanctions, and taxpayer awareness on taxpayer compliance, while investigating the moderating role of tax administration modernization. A quantitative causal-comparative approach was employed using questionnaire data collected from corporate taxpayers registered with the East Java I Tax Office. Purposive sampling produced 152 valid responses from 170 distributed questionnaires. Data were analyzed using classical assumption tests and moderated regression analysis. The findings indicate that tax service quality, tax sanctions, and taxpayer awareness have positive and significant effects on taxpayer compliance. Tax administration modernization significantly strengthens the relationships between tax service quality and compliance and between tax sanctions and compliance. However, modernization negatively moderates the relationship between taxpayer awareness and compliance, suggesting that digital administrative challenges may hinder the translation of awareness into compliant behavior. The study concludes that modernization should be supported by reliable systems, accessible services, transparent enforcement, and responsive taxpayer assistance. These findings provide implications for improving digital tax administration and supporting compliance during technological transformation.
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