Influence of Tax Digitalization, User Competence, and SIN Readiness on Tax Reporting Accuracy

This study aims to analyze the influence of the digitalization of tax administration systems, user competence, and readiness for implementing the Single Identity Number (SIN) on the accuracy of tax reporting among employees of the Population and Civil Registry Office of South Sumatra Province. A quantitative approach was applied by collecting data through questionnaires from 51 respondents. The findings reveal that all three independent variables significantly affect tax reporting accuracy. Digital tax administration enhances reporting efficiency, user competence reduces errors, and SIN implementation readiness strengthens data integration and reporting accuracy. This research offers strategic insights for improving tax compliance through administrative system development and employee training

Authors

Institutions

Publication Details

Journal
SUSTAINABLE
Published
2025-05-31
DOI
https://doi.org/10.30651/stb.v5i1.26147
Primary Topic
Taxation and Compliance Studies
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Influence of Tax Digitalization, User Competence, and SIN Readiness on Tax Reporting Accuracy

Aris Munandar, Annisa Berliani, Lesi Hartati
SUSTAINABLE
Taxation and Compliance Studies
article

Influence of Tax Digitalization, User Competence, and SIN Readiness on Tax Reporting Accuracy

Aris Munandar, Annisa Berliani, Lesi Hartati
article en

Abstract

This study aims to analyze the influence of the digitalization of tax administration systems, user competence, and readiness for implementing the Single Identity Number (SIN) on the accuracy of tax reporting among employees of the Population and Civil Registry Office of South Sumatra Province. A quantitative approach was applied by collecting data through questionnaires from 51 respondents. The findings reveal that all three independent variables significantly affect tax reporting accuracy. Digital tax administration enhances reporting efficiency, user competence reduces errors, and SIN implementation readiness strengthens data integration and reporting accuracy. This research offers strategic insights for improving tax compliance through administrative system development and employee training

SUSTAINABLEVol. 5(1)
Universitas Indo Global Mandiri (ID)
Openalex Percentile: Top 80%
Taxation and Compliance Studies
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.