Short answer
Design and implement digital tax services that are intuitive and accessible, and explore complementary human support mechanisms to ensure widespread adoption and compliance.
- Field
- Commercial Production
- Source
- West Science Business and Management (2023)
- Method
- Quantitative research using survey data.
- Evidence
- Strong effect
Implementing digital tax administration tools like NIK as NPWP, e-Filling, e-Form, and e-Billing significantly increases individual taxpayer compliance. This commercial production research insight is drawn from a 2023 study published in West Science Business and Management. Using Quantitative research using survey data., researchers explored how this design variable affects real-world outcomes. The key design takeaway: Design and implement digital tax services that are intuitive and accessible, and explore complementary human support mechanisms to ensure widespread adoption and compliance.
Digital Tax Administration Enhances Individual Compliance
Implementing digital tax administration tools like NIK as NPWP, e-Filling, e-Form, and e-Billing significantly increases individual taxpayer compliance.
West Science Business and Management · 2023
Key Findings
- 01The application of NIK as NPWP, e-Filling, e-Form, and e-Billing has a positive and significant effect on individual taxpayer compliance.
- 02Tax volunteers can moderate the relationship between digital tax administration tools and individual taxpayer compliance, suggesting they play a supportive role.
Application
Design takeaway
Design and implement digital tax services that are intuitive and accessible, and explore complementary human support mechanisms to ensure widespread adoption and compliance.
How to apply
When designing public service platforms, focus on simplifying complex processes through intuitive digital interfaces. Evaluate the potential for human-assisted support to enhance user engagement and adherence.
Project actions
- 01When researching public services, consider how digital tools can simplify user tasks.
- 02Investigate how human support can complement digital solutions to improve user outcomes.
Method & Evidence
Variables
Strengths & Limitations
Strengths
- +Addresses a relevant and practical issue in public administration.
- +Investigates both direct effects and moderating influences, providing a nuanced understanding.
Limitations
The study might not account for all potential barriers to digital adoption, such as digital literacy or access to technology in certain populations.
Reliability & validity
The study's reliability would depend on the consistency of survey responses and the statistical methods used. Validity would be enhanced by ensuring the survey accurately measures tax compliance and the use of digital tools, and by controlling for confounding variables.
Think critically
To what extent do the findings generalize to other public services beyond taxation, and what are the potential drawbacks of over-reliance on digital solutions?
Design Principles
"Digital transformation in public services should prioritize user experience and accessibility to drive behavioral change."
Streamlining tax processes through digitalization reduces administrative burdens and perceived complexity, thereby fostering greater adherence to tax obligations. This insight is crucial for governments and financial institutions aiming to optimize revenue collection and improve public trust in fiscal systems.
What This Means for Your Design
Making tax filing and paying easier with online tools makes people more likely to do it correctly. Having helpers, like tax volunteers, can make these online tools even more effective.
How to use in your project
- 1.This research can inform the design of user interfaces for digital government services, focusing on ease of use and accessibility.
- 2.It provides evidence for the effectiveness of digital solutions in promoting compliance and suggests strategies for implementation.
Add to My Project
Quick Cite
Paragraph starter
The study by Hadiwibowo et al. (2023) demonstrates that the implementation of digital tax administration tools, such as NIK as NPWP, e-Filling, e-Form, and e-Billing, significantly enhances individual taxpayer compliance. Furthermore, the research highlights the moderating role of tax volunteers, suggesting that human support can amplify the positive effects of these digital platforms. This underscores the importance of user-centric design in digital public services, where intuitive interfaces and accessible support systems are critical for driving adoption and ensuring effective outcomes.
Source
West Science Business and Management
Taxpayer Compliance: Determinants of Tax Administration and Tax Volunteer Moderation
journal · 2023
View sourceQuestions About This Research
- What does the research say about digital tax administration enhances individual compliance?
- Design and implement digital tax services that are intuitive and accessible, and explore complementary human support mechanisms to ensure widespread adoption and compliance. Evidence: West Science Business and Management (2023).
- Why does "Digital Tax Administration Enhances Individual Compliance" matter for design?
- Streamlining tax processes through digitalization reduces administrative burdens and perceived complexity, thereby fostering greater adherence to tax obligations. This insight is crucial for governments and financial institutions aiming to optimize revenue collection and improve public trust in fiscal systems.
- How can designers apply this research?
- Design and implement digital tax services that are intuitive and accessible, and explore complementary human support mechanisms to ensure widespread adoption and compliance.
- What were the main findings?
- The application of NIK as NPWP, e-Filling, e-Form, and e-Billing has a positive and significant effect on individual taxpayer compliance.. Tax volunteers can moderate the relationship between digital tax administration tools and individual taxpayer compliance, suggesting they play a supportive role.
- What research method was used?
- Quantitative research using survey data..
- How strong is the evidence?
- Evidence strength is rated Strong effect, based on a 2023 journal from West Science Business and Management.
- What should I do differently in my next project?
- When designing public service platforms, focus on simplifying complex processes through intuitive digital interfaces. Evaluate the potential for human-assisted support to enhance user engagement and adherence.
- What are the limitations?
- The study's findings may be specific to the socio-economic and regulatory context of Indonesia. The effectiveness of tax volunteers might vary based on their training and availability.