Pengaruh Digitalisasi Pembayaran Pajak terhadap Perilaku Kepatuhan Wajib Pajak pada Nasabah Bank Syariah Indonesia di Kota Bengkulu : The Effect of Tax Payment Digitalization on Taxpayer Compliance Behavior among Indonesian Islamic Bank Customers in Bengkulu City

Rama Safitri; Andang  Sunarto; Miko Polindi

doi:10.24260/jkubs.v5i2.6882

Authors

Rama Safitri Faculty of Islamic Economics and Business, Universitas Islam Negeri Fatmawati Sukarno Bengkulu
Andang Sunarto UIN Fatmawati Sukarno Bengkulu
Miko Polindi UIN Fatmawati Sukarno Bengkulu

DOI:

https://doi.org/10.24260/jkubs.v5i2.6882

Keywords:

Tax Payment Digitalization, Taxpayer Compliance Behavior, Islamic Banking, Theory of Planned Behavior

Abstract

Purpose: This study examines the effect of tax payment digitalization on taxpayer compliance behavior among customers of Bank Syariah Indonesia (BSI) in Bengkulu City.

Design/methodology/approach: This study employed a quantitative explanatory approach with a survey design. A total of 103 active customers of Bank Syariah Indonesia (BSI) in Bengkulu City were selected using purposive sampling based on predetermined criteria. Data were collected through questionnaires and analyzed using simple linear regression analysis with IBM SPSS Statistics 26.

Research Findings: The findings indicate that tax payment digitalization has a positive and significant effect on taxpayer compliance behavior (t = 7.927; p < 0.001). Simultaneously, the regression model is statistically significant (F = 62.833; p < 0.001). Tax payment digitalization explains 38.4% of the variance in taxpayer compliance behavior (R² = 0.384), while the remaining 61.6% is influenced by other factors beyond the scope of this study.

Contribution/Originality/Novelty: This study contributes to the literature on taxpayer compliance by examining tax payment digitalization from the perspective of the Theory of Planned Behavior (TPB) within the context of Islamic banking customers. Unlike previous studies that primarily focused on conventional taxpayers or general digital tax administration systems, this study specifically investigates customers of Bank Syariah Indonesia (BSI) in Bengkulu City. The findings provide practical implications for Islamic banking institutions and local governments in developing digital payment services that encourage taxpayer compliance.

Author Biography

Rama Safitri, Faculty of Islamic Economics and Business, Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Undergraduate student at the Faculty of Islamic Economics and Business, Universitas Islam Negeri Fatmawati Sukarno Bengkulu. Research interests include Islamic banking, digital payment systems, taxation, financial technology, and taxpayer compliance.

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