The Influence of Tax Approach on Auditor Performance and Value Added Tax (VAT) Compliance through Digital Transformation as a Mediating Variable and Data Quality as a Moderating Variable: An Empirical Study on the Implementation of Coretax
DOI:
https://doi.org/10.38035/gijea.v4i5.1483Keywords:
Tax Approach, Auditor Performance, VAT Compliance, Digital Transformation, Data Quality, Coretax SystemAbstract
The digital transformation of taxation in Indonesia reaches its peak through the implementation of the Core Tax Administration System (CTAS) or CoreTax. This study examines the impact of the quality of the CoreTax system on voluntary tax compliance and enforced tax compliance, by integrating Tax Authority Legitimacy as a mediating variable and Tax Morale as a moderator. Using an explanatory quantitative design, data were collected from 96 taxpayer respondents in the Special Region of Yogyakarta through purposive sampling techniques and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The research results theoretically synthesize the technical-cognitive and institutional-psychological dimensions to explain the "duality paradigm of compliance." The findings are expected to show that the quality of the system not only functions as an administrative tool but also as a restorer of authority legitimacy. The role of moderating Tax Morale is analyzed as an "amplifier effect" where intrinsic motivation increases taxpayers' sensitivity to the quality of digital services. Practically, this study provides recommendations for the Directorate General of Taxes (DJP) to mitigate the anomalies of bureaucratic digitalization, particularly in balancing technology investments with strengthening public trust to ensure long-term fiscal stability.
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