PENGARUH TANTANGAN DAN PELUANG DIGITALISASI PERPAJAKAN SERTA AKUNTABILITAS TERHADAP KEPATUHAN PAJAK PADA PELAKU UMKM

Abstract

This study aims to analyze the influence of tax digitalization challenges, tax digitalization opportunities, and accountability on the tax compliance of MSME actors in Enrekang Regency. While tax digitalization is expected to enhance efficiency, its implementation still faces technical and literacy barriers. This quantitative research employed inferential statistical analysis using SPSS software. The results show that partially, tax digitalization challenges have a positive and significant effect on tax compliance, indicating that despite technical constraints, MSME actors in Enrekang maintain their formal compliance. Conversely, tax digitalization opportunities do not have a significant partial effect, likely due to low digital literacy hindering the maximization of digital system benefits. Simultaneously, digitalization challenges and opportunities significantly influence tax compliance. Furthermore, the accountability variable correlates with high compliance levels among respondents.