Digitalisasi perpajakan: Tantangan, peluang, dan dampaknya terhadap kepercayaan publik serta kewajiban pajak di Tokopedia

Abstract

Purpose: This study aims to analyze the impact of the digitalization of taxation and the public's trust in the government on the tax liabilities of business owners using the Tokopedia platform.

Methods: The research employs a quantitative approach, using online questionnaires distributed to business owners on Tokopedia. A total of 100 business owners were sampled. Data processing was conducted using the SmartPLS 4.0 application, and the sampling technique applied was purposive sampling, utilizing primary data.

Findings: The digitalization of taxation positively impacts the tax liabilities of business owners on the Tokopedia platform, enhancing effectiveness and efficiency. Additionally, public trust in the government plays a crucial role, supported by confidence in the governmental system, legal framework, and effective tax system use for societal benefit.

Practical Implications: To improve tax compliance efficiency, business owners should embrace digital taxation systems, and policymakers should enhance awareness and provide training on these tools.