Journal of Economic, Finance Research and Review (JEFRR)

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

Shofiyan, Ahmad, Gunadi, Gunadi, Muawanah, Umi, Made, Anwar

10 February 2026 · Vol. 2, Issue 2, pp. 72-79

DOI: 10.65150/EP-jefrr/V2E2/2026-02

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

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Shofiyan, Ahmad, Gunadi, Gunadi, Muawanah, Umi, Made, & Anwar (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{Shofiyan2026,
  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  = {Shofiyan and Ahmad and Gunadi and Gunadi and Muawanah and Umi and Made and Anwar},
  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}
}

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