The Effect of Online Services on Taxpayers' Compliance in Paying Land Tax for Rural and Urban Buildings in Rejang Lebong Regency

The Effect of Online Services on Taxpayers

Abstract

This study aims to analyze the impact of online services on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Rejang Lebong Regency. With the rapid advancement of digital technology, tax administration has undergone significant changes, offering more efficient and accessible services for taxpayers. This research explores how online services influence taxpayer compliance by assessing key aspects such as accessibility, transparency, efficiency, and perceived ease of use.Using a quantitative approach, data were collected through structured surveys of taxpayers utilizing online tax services. The research findings reveal that online services play a crucial role in improving compliance levels by reducing administrative burdens and increasing taxpayer awareness of their obligations. The results indicate that factors such as service reliability, security, and responsiveness significantly impact taxpayer satisfaction and compliance behavior.

Moreover, the study identifies the main challenges faced in adopting online tax services, including digital literacy gaps, security concerns, and resistance to change among taxpayers accustomed to traditional payment methods. Based on these findings, this paper provides recommendations for local governments to optimize digital tax services, enhance taxpayer education, and implement user-friendly online platforms to further improve compliance rates.