Journal of Economic, Finance Research and Review (JEFRR) · Research article · Open access
Analysis of Digitalization of Regional Tax Administration, Taxpayer Knowledge and Internal Control of Regional Tax Revenue in Batu City with Taxpayer Compliance as a Moderating Variable
Ahmad Shofiyan, Gunadi Gunadi, Umi Muawanah, Anwar Made
10 February 2026 · Vol. 2, Issue 2, pp. 72-79
DOI: 10.65150/EP-jefrr/V2E2/2026-02
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What is this article about?
This study aims to determine and analyze the Digitalization of Regional Tax Administration, Taxpayer Knowledge and Internal Control on Regional Tax Revenue in Batu City with Taxpayer Compliance as a Moderating Variable. This research is a quantitative study, the data source used is a primary data source.
Article at a glance
- Published
- 10 February 2026
- Volume / issue / pages
- Vol. 2, Issue 2, pp. 72-79
- ISSN
- 3051-3650 (online) · 3051-3642 (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
Abstract
This study aims to determine and analyze the Digitalization of Regional Tax Administration, Taxpayer Knowledge and Internal Control on Regional Tax Revenue in Batu City with Taxpayer Compliance as a Moderating Variable. This research is a quantitative study, the data source used is a primary data source. Data was obtained through filling out a questionnaire. The population in this study was 875 and the research sample was 90 respondents determined by the Non-Probability technique with the quota method. Data analysis was carried out through the SPSS program. The data analysis methods used were: descriptive statistical tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of the study indicate that there is a partial and significant influence of the Digitalization of Regional Tax Administration, Taxpayer Knowledge, Internal Control and Taxpayer Compliance on regional tax revenue in Batu City. Taxpayer compliance does not moderate the influence of digitalization of regional tax administration on regional tax revenue in Batu City. Taxpayer compliance does not moderate the influence of taxpayer knowledge on regional tax revenue in Batu City either. Taxpayer compliance does not moderate the influence of internal control on regional tax revenue in Batu City.
Keywords: Tax Administration Digitalization, Taxpayer Knowledge, Internal Control, Regional Tax Revenue, Taxpayer Compliance
Cite this article
Ahmad Shofiyan, Gunadi Gunadi, Umi Muawanah, & Anwar Made (2026). Analysis of Digitalization of Regional Tax Administration, Taxpayer Knowledge and Internal Control of Regional Tax Revenue in Batu City with Taxpayer Compliance as a Moderating Variable. Journal of Economic, Finance Research and Review, 2(2), 72-79. https://doi.org/10.65150/EP-jefrr/V2E2/2026-02
@article{Ahmad2026,
title = {Analysis of Digitalization of Regional Tax Administration, Taxpayer Knowledge and Internal Control of Regional Tax Revenue in Batu City with Taxpayer Compliance as a Moderating Variable},
author = {Ahmad Shofiyan and Gunadi Gunadi and Umi Muawanah and Anwar Made},
journal = {Journal of Economic, Finance Research and Review},
year = {2026},
volume = {2},
number = {2},
pages = {72-79},
doi = {10.65150/EP-jefrr/V2E2/2026-02},
url = {https://doi.org/10.65150/EP-jefrr/V2E2/2026-02}
}Questions about this article
Who wrote this article?
Ahmad Shofiyan, Gunadi Gunadi, Umi Muawanah, Anwar Made.
Where and when was it published?
In Journal of Economic, Finance Research and Review, Volume 2, Issue 2, pages 72-79, published by EP Journals Group on 10 February 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jefrr/V2E2/2026-02 (https://doi.org/10.65150/EP-jefrr/V2E2/2026-02).
How do I cite this article?
APA: Ahmad Shofiyan, Gunadi Gunadi, Umi Muawanah, & Anwar Made (2026). Analysis of Digitalization of Regional Tax Administration, Taxpayer Knowledge and Internal Control of Regional Tax Revenue in Batu City with Taxpayer Compliance as a Moderating Variable. Journal of Economic, Finance Research and Review, 2(2), 72-79. https://doi.org/10.65150/EP-jefrr/V2E2/2026-02
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