Do Attitudes Towards E-Taxation Impact Tax Compliance?

Abstract

This research aims to collect empirical data on the influence of e-tax
perceptions and tax sanctions on compliance, using risk perception as a moderating
factor. The data analysis was conducted using WarpPLS. The study sample
comprised 34 taxpayers from the hotel, restaurant, and entertainment sectors. The
findings indicate that risk preference did not affect the correlation between e-tax
and tax sanctions on compliance in Banyuwangi. This highlights that the
implementation of electronic taxation does not automatically enhance tax
compliance. This is attributed to taxpayers’ risk-neutral attitudes, who believe that
risk does not materially impact their business operations. Consequently, e-tax and
its associated sanctions are not viewed as viable to foster compliance. This study
uniquely focuses on taxpayers’ risk preferences as an internal factor, given their
variability among taxpayers, particularly concerning e-tax adoption.