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
Authors: Ahmad Shofiyan; Gunadi Gunadi; Umi Muawanah; Anwar Made
Journal: Journal of Economic Finance Research and Review (JEFRR)
Published: 2026-02-10 · Volume 2, Issue 02, 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 so