The Effect of Tax Technology Reform on Individual Taxpayer Compliance at KPP South Makassar

Abstract

This study aims to analyze the effect of tax technology reform on individual taxpayer compliance at the South Makassar Tax Office (KPP Makassar Selatan). The background of this study is the implementation of a digital tax administration system, which is expected to improve the convenience, effectiveness, and efficiency of tax services. This study uses a quantitative method with a survey approach. Data were collected through questionnaires distributed to individual taxpayers registered at the South Makassar Tax Office, with a total sample of 100 respondents. The data analysis techniques used in this study include validity testing, reliability testing, simple linear regression analysis, coefficient of determination, and hypothesis testing (t-test). The results show that tax technology reform has a positive and significant effect on individual taxpayer compliance at the South Makassar Tax Office. This indicates that better implementation of tax technology reform is associated with higher levels of individual taxpayer compliance. Therefore, tax technology reform plays an important role in improving taxpayer compliance.