RIZKY , OKTAVIANA (2025) INFORMATION NUDGES AND TAX SERVICE QUALITY MODERATING TAX DIGITALIZATION AND TAX KNOWLEDGE IN IMPROVING TAXPAYER COMPLIANCE IN LAMPUNG PROVINCE. Masters thesis, UNIVERSITAS LAMPUNG.
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Abstract
This study aims to examine the effect of tax knowledge and tax digitalization on taxpayer compliance, with information nudges and tax service quality as moderating variables. The background of this research is based on the persistent issue of low tax compliance, despite various tax reform efforts, particularly through the utilization of information technology and improvements in service quality. In addition, behavioral approaches such as information nudges have increasingly been adopted as noncoercive strategies to influence taxpayer behavior.A quantitative approach was used, employing a survey method. Data were collected through questionnaires distributed to individual taxpayers engaged in business or freelance activities. The data were analyzed using Structural Equation Modeling with the Partial Least Squares (PLSSEM) approach.The results indicate that both tax knowledge and tax digitalization have a positive effect on taxpayer compliance. Furthermore, information nudges strengthen the relationship between tax knowledge and compliance, while tax service quality reinforces the effect of tax digitalization on compliance. These findings suggest that technology-based and behavior-based strategies can complement each other in enhancing voluntary tax compliance.The implications of this study offer practical recommendations for the Directorate General of Taxes to continue improving user-friendly digital services and to integrate nudging techniques into tax communication strategies. This research also contributes to the growing literature on the role of psychological and public service factors in tax compliance behavior. Keywords: Tax Digitalization, Tax Knowledge, Taxpayer Compliance, Information Nudges, Tax Service Quality.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | UNSPECIFIED ?? 330 ?? |
| Divisions: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Depositing User: | 2507261090 Digilib |
| Date Deposited: | 02 Feb 2026 04:42 |
| Last Modified: | 02 Feb 2026 04:42 |
| URI: | http://digilib.unila.ac.id/id/eprint/95393 |
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