Digitalisasi Perpajakan: Tantangan, Peluang, dan Dampaknya terhadap Kepercayaan Publik serta Kewajiban Pajak di Tokopedia

Abstract

This study aims to analyze the effect of digitalization of taxation and public trust in the government on the tax liability of business owners on the Tokopedia platform. The research method used is a quantitative approach with data collection through distributing online questionnaires to business people on Tokopedia. The number of business people sampled was 100 business people. Data processing was carried out using the SmartPLS 4.0 application with the research sampling technique used was purposive sampling and using primary data types. The results showed that: Digitalization of Taxation has a positive effect on the Tax Liability of Business Owners on the Tokopedia Platform. This is indicated by the ease of use of tax digitalization which makes its use more effective and efficient. Public Trust in the Government has a positive effect on the Tax Liability of Business Owners on the Tokopedia Platform. This is indicated by the existence of a high level of trust, which is based on the government system, the legal system, and the utilization of the tax system for the benefit of society.