Enhancing property tax compliance through tax digitalization information accessibility and institutional transparency in Medan
Keywords:
Tax digitalization, Information accessibility, Transparency, Taxpayer compliance, Public administrationAbstract
This study examines the influence of tax digitalization and information accessibility on property taxpayer compliance with transparency as a mediating variable in Medan City. The implementation of digital tax services is expected to improve administrative efficiency and encourage taxpayer compliance through more accessible and transparent public services. However, taxpayer compliance remains inconsistent, indicating the importance of institutional transparency and effective information delivery. This research employed a quantitative approach using survey data collected from 100 property taxpayers in Medan City selected through simple random sampling. Data were analyzed using multiple regression and path analysis to evaluate both direct and indirect relationships among variables. The findings reveal that tax digitalization significantly improves taxpayer compliance by simplifying administrative procedures and enhancing service efficiency. Information accessibility also positively affects compliance by improving taxpayer understanding of taxation procedures and obligations. Furthermore, transparency strengthens the relationship between tax digitalization, information accessibility, and taxpayer compliance by increasing public trust and institutional accountability. The coefficient of determination indicates that 68.7% of taxpayer compliance variation can be explained by the variables included in the model. The study concludes that improving taxpayer compliance requires not only digital transformation but also transparent governance and accessible information systems. These findings provide practical implications for local governments in developing accountable and efficient tax administration policies.
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