Analysis of the Effectiveness of Digital Tax Transformation with an Organizational Culture and Technological Context Approach

Taxes are important as a source of state revenue so that people's compliance with paying taxes is important. The aim of the study is analyzing the influence of organizational culture, digital transformation, policy of tax, and business intelligence on the effectiveness of using tax digitalization, analyze the influence of business intelligence on taxpayer compliance which is mediated by tax literacy. This research is using quantitative approach. The research population is Taxpayers in the City of Surabaya. The sample determination method uses the hair et al., so the research samples is 145 Taxpayers in the City of Surabaya. The data collection method used questionnaires with SEM PLS data analysis techniques. The research results prove 1) Organizational Culture, Policy of Tax and Business Intelligence have a significant positive impact on the Effectiveness of Using Tax Digitalization, except Transformation Digital hasn't a significant positive impact on Effectiveness of Using Tax Digitalization, 2) Effectiveness of Using Tax Digitalization hasn't had a significant positive impact on Effectiveness of Using Tax Digitalization, 3) Business Intelligence has had a positive significant impact on Taxpayer Compliance through Tax Literacy as a mediator.