The Influence Of Digitalization And User Trust On The Effectiveness Of The Tax Administration System

Abstract

The phenomenon of tax digitalization through services such as e-filing, e-billing, and DJP Online is expected to improve service quality, transparency, and taxpayer compliance. User trust in digital systems is also an essential factor in ensuring the success of tax administration. This study aims to analyze the influence of digitalization and user trust on the effectiveness of the tax administration system at KPP Pratama Baubau. The research applies a quantitative method with descriptive, causal, and associative approaches. Data were collected through questionnaires distributed to 90 individual taxpayers. The analysis included validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that both digitalization and user trust have a positive and significant effect, individually and simultaneously, on the effectiveness of tax administration. These findings emphasize that successful tax modernization requires reliable digital infrastructure and transparent, responsive tax services.