The Effect of The Effectiveness of The Self-Assessment System, Digitization of Regional Taxes and Tax Utilization on Compliance and Improvement of Regional Tax Revenue Performance in Makassar City

Abstract

This research was conducted with the aim of finding out and analyzing the influence of the Effectiveness of the Self Assessment System, Regional Tax Digitalization, and Tax Utilization on Taxpayer Compliance and Tax Revenue Performance in Makassar City. Data collection was conducted using a questionnaire of 220 respondents, with the data analysis method used in this study being descriptive analysis and SEM (structural Equation Modeling) analysis with the help of the AMOS program. The results of the study show that 1). The effectiveness of the System Self-Assessment directly has a positive and significant influence on Taxpayer Compliance. 2). Regional Tax Digitalization has a positive and significant influence on Taxpayer Compliance. 3). The use of Regional Taxes has a positive and significant influence on Taxpayer Compliance 4). The effectiveness of the Self Assessment System has a positive and significant influence on the performance of Regional Tax Revenue. 5). Digitization of Regional Taxes has a positive and insignificant influence on the performance of Regional Tax Revenue. 6). The use of Regional Taxes has a positive and significant influence on the performance of Tax Revenue. 7). Taxpayer Compliance has a positive and significant influence on the performance of Regional Tax Revenue. 8). The effectiveness of the Self-Assessment System has a positive and insignificant effect on the performance of Regional Tax Revenue through Taxpayer Compliance. 9). Digitization of Regional Taxes has a positive and insignificant effect on the performance of Regional Tax Revenue through Taxpayer Compliance 10). The use of Regional Taxes has a positive and insignificant effect on the performance of Regional Tax Revenue through Taxpayer Compliance.