The Influence of PPh21 Withholding Slips, Digital Tax System Ease, and Tax Literacy on Tax Compliance
Keywords:
e-Filing, income tax withholding slip, tax literacy, taxpayer complianceAbstract
Introduction/Main Objectives: Digital transformation in tax administration has introduced e-Filing as a method for reporting annual tax returns, aiming to enhance convenience and compliance. However, compliance among individual taxpayers who are employees remains inconsistent. This study explores factors influencing compliance during the transition to the CoreTax system, focusing on PT 24Slides Design Indonesia, which continues to use e-Filing until 2025.
Background Problems: The research addresses the question: How do the use of PPh 21 withholding slips, perceptions of e-Filing ease, and tax literacy affect the compliance of individual employee taxpayers?
Research Methods: A quantitative approach was employed using a questionnaire distributed to 141 respondents, determined through the Slovin formula from a population of 218 employees. Data analysis included validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing using SPSS version 26.
Finding/Results: The findings indicate that the use of PPh 21 withholding slips, perceptions of e-Filing ease, and tax literacy each have a positive and significant effect on employee taxpayer compliance. These results highlight the importance of both digital accessibility and knowledge in fostering compliance.
Conclusion: The study concludes that improving tax literacy and ensuring access to accurate withholding slips can strengthen compliance during digital transitions. For companies and tax authorities, these insights imply that supporting employees with clear documentation and user-friendly systems is critical to sustaining compliance.
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