Tax Compliance in the Digital Era in Coastal Areas: A Study of the Effectiveness of e-Filing, Taxpayer Awareness and Social Media in Pantai Labu, Indonesia

Abstract

The level of tax compliance is an important issue in supporting national development, especially in semi-rural areas such as Pantai Labu. This study aims to analyze the influence of Digital Tax Social Media, Taxpayer Awareness, and Ease of Access to the e-Filing System on the Level of Tax Compliance. This study uses a quantitative approach with a purposive sampling method of 100 respondents who are individual taxpayers and MSME actors in Pantai Labu. Data were collected through closed questionnaires and analyzed using multiple linear regression with the help of IBM SPSS Statistics 27 software. The results of the study indicate that Digital Tax Social Media and Taxpayer Awareness have a positive and significant effect on tax compliance, while Ease of Access to e-Filing does not have a significant effect partially. However, simultaneously the three variables have a significant effect on the level of tax compliance, with a contribution of 62.2%. This finding indicates that optimizing digital communication strategies and increasing tax awareness are key to improving tax compliance in non-urban areas. This study also emphasizes the need for a holistic approach that includes digital literacy, technical support, and socialization that is adaptive to local conditions in the implementation of tax technology.