Pengaruh Penerapan Layanan Pajak Online dan Sosialisasi Peraturan Pajak Online Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Bekasi Utara

This study investigated the impact of online tax service implementation and the dissemination of online tax regulations on individual taxpayer compliance at the North Bekasi Primary Tax Office (KPP Pratama Bekasi Utara). Adopting a quantitative research design, data were gathered through questionnaires administered to 100 respondents. The analysis employed validity and reliability testing, classical assumption testing, and multiple linear regression analysis. The findings indicated that the implementation of online tax services has a positive and statistically significant effect on taxpayer compliance. In contrast, the dissemination of online tax regulations did not exhibit a significant influence. Nevertheless, both variables collectively contributed to taxpayer compliance, accounting for 43% of the variance. The study underscores the importance of enhancing the quality of digital tax services and calls for a reassessment of regulatory socialization strategies to improve their effectiveness in fostering tax compliance.