JRSSEM 2023, Vol. 02, No. 7, 1328 – 1340
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494
DOI : 10.36418/jrssem.v2i07.375 https://jrssem.publikasiindonesia.id/index.php/jrssem
THE EFFECT OF DIGITAL TRANSFORMATION, TAX POLICY,
COMPANY CHARACTERISTICS AND PERCEPTIONS ON THE
EFFECTIVENESS OF THE TAX SYSTEM DURING THE COVID-19
PANDEMIC, MODERATED BY TAX OUTREACH
Fernanda Meita
1
Melinda Malau
2
1
Universitas Trisakti, Jakarta, Indonesia
2
Universitas Kristen Indonesia, Jakarta, Indonesia
*
e-mail: fernandameitaa@gmail.com
1
melinda.m[email protected]
2
*Correspondence: fernandameitaa@gmail.com
Submitted
: 15
th
January 2023
Revised
: 13
th
February 2023
Accepted
: 23
th
February 2023
Abstract: This study aims to analyze whether digital transformation, tax policy, company
characteristics and perceptions of weaknesses in the tax system have an influence on business
entity tax compliance and whether tax socialization will strengthen the relationship between the
independent variables and the dependent variable. The method used in this research is a causal
study. This research was conducted on every Business Entity or every individual involved in tax
administration in business entities. The data used is primary data and the data collection technique
used is a questionnaire. Pre-pandemic results of tax policy have a positive effect on tax compliance
and tax socialization can strengthen the relationship between tax policy and business entity
taxpayer compliance. Results during the digital transformation pandemic, tax policy. The
perception of the effectiveness of the tax system has a positive effect on tax compliance and tax
socialization can strengthen the relationship between tax policy and business entity taxpayer
compliance. The implication of this research is that if the socialization of taxation is not carried out
clearly and routinely, the tax obligations carried out by business entities will not run well, it will
affect the compliance of business entity taxpayers in carrying out tax obligations.
Keywords: Tax Compliance; Tax Policy; Tax Outreach; Digital Transformation; COVID-19 Pandemic.
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INTRODUCTION
The COVID-19 pandemic that has hit
the whole world can be an economic
challenge, and Indonesia is no exception.
The impact of this pandemic can disrupt the
government and harm the Indonesian
people. Thus, the government has swiftly
issued various policies. One of the policies
issued is related to taxation. In Indonesia,
taxes are made one of a number of sources
of revenue that are larger than state
revenues through other sectors. This is of
course made a special matter for the
government to always increase state
revenue through the tax sector (Siahaan et
al., 2022).
Tax revenue in Indonesia has a large
contribution to the State Revenue and
Expenditure Budget (APBN), this is of
course affected by the COVID-19
pandemic. According to (Sianturi et al.,
2021) the tax sector is one of the state
revenues that participates the most in
supporting development and national
financing and realizing the independence
of a country. The role of taxes is very large
for the state, the government seeks to
increase revenue from the tax sector.
Revenue from the tax sector that has the
potential for the Indonesian state one of
which comes from Business Entities.
Corporate tax payments in recent years
have become the basis for income tax (PPh)
revenues. Along with the economic
recovery, the tax authorities are starting to
look for business sectors that have the
potential to make a large contribution in
the following year (Nasional Kontan, 2021).
This can be influenced by Tax Compliance
(Tax Compliance).
Tax Compliance can be seen in the
ratio of submission of Annual SPT, in 2018
the Compliance Ratio reached 71.10%, one
of which consisted of corporate taxpayers
of 58.86% with the realization of Annual
SPTs of 854,354 and registered taxpayers of
1,451,512 SPTs. Tax. Whereas in 2019 the
compliance ratio increased to 73.06% with
one of them being corporate taxpayers,
namely to 65.47% from the previous year.
Realization of Corporate Annual SPTs of
963,814 and registered taxpayers who are
required to submit SPTs of 1,472,217
((Direktorat Jenderal Pajak, 2019).
In 2020 Indonesia experienced the
COVID-19 Pandemic. The COVID-19
pandemic has had an impact on taxpayer
compliance. Taxpayer Compliance Level
decreased during the COVID-19 pandemic,
the number of Annual Tax Returns (SPT)
submissions from corporate taxpayers
decreased. In the 2020 annual report, the
Directorate General of Taxes (DGT) outlined
the number of registered taxpayers who
required corporate SPTs as much as
1,482,500 and the annual corporate income
tax return decreased to 891,877 with a
corporate taxpayer compliance ratio of
60.16% (Direktorat Jenderal Pajak, 2020).
Meanwhile, the ratio of formal taxpayer
compliance in submitting annual
notification letters (SPT) in 2021 reaches
84% at the end of 2021. Of the total reports,
the target for reporting the Annual SPT has
been reached (DDTCNews., 2022). This is a
positive result, in order to realize taxpayer
compliance during the COVID-19
pandemic, it is necessary to know the
factors that affect the level of business
entity taxpayer compliance during the
COVID-19 Pandemic.
1330 | The Effect of Digital Transformation, Tax Policy, Company Characteristics and Perceptions on The
Effectiveness of The Tax System During The Covid-19 Pandemic, Moderated By Tax Outreach
Tax compliance can be defined as a
behavior in which taxpayers fulfill all tax
obligations and exercise their tax rights
(Waluyo, 2020). According to Safitri (2003)
in (Oliviandy et al., 2021) taxpayer
compliance is defined as a situation where
the taxpayer fulfills all tax obligations and
exercises his tax rights, taxpayer
compliance is a climate of compliance and
awareness of fulfilling tax obligations,
expressed in circumstances where
Taxpayers fill out tax forms completely and
clearly and understand all tax laws and
regulations. There are several factors that
can influence Business Entity Tax
Compliance, namely digital transformation,
tax policy, company characteristics,
perceptions of the effectiveness of the tax
system and tax socialization.
Digital Transformation is a term used
in academics to refer to organizational
change influenced by digital technology.
Digital transformation occurs due to
changes driven by technological
developments in organizations and the
environment (Widnyani et al., 2021).
Research conducted by Dao and (Hang,
2022) states that Digital Transformation has
an effect on tax compliance.
According to (Wahyuni et al., 2020) Tax
Policy is a rule issued by the government
regarding the field of taxation. With the
existence of policies that favor the taxpayer,
it is expected to increase taxpayer
compliance in carrying out tax obligations.
Research conducted by (Wahyuni et al.,
2020) stated that tax policy has an effect on
tax compliance. This is in line with research
conducted by (Astari et al., 2022).
Company characteristics are a
characteristic or inherent characteristic of a
business entity which can be viewed from
various aspects, including the type of
business or industry, level of liquidity, level
of profitability, company size, investment
decisions and so on (Listiyowati et al., 2021)
in (Wardani et al., 2016). Research
conducted by Dao and (Hang, 2022) states
that company characteristics affect tax
compliance.
Tax socialization is a way that comes
from tax conductors in conveying
information about rules and matters
related to taxes so that personal and
corporate taxpayers comply (Boediono et
al., 2018) in (Yulianti, 2022). According to
(Yulianti, 2022) the socialization regarding
taxes is aimed at making payments,
taxpayers already know how to make
payments in accordance with existing
regulations. Awareness of being obedient
to taxes will increase with the provision of
this socialization. Tax socialization can also
strengthen the relationship between digital
transformation, tax policies, company
characteristics and perceptions of the
effectiveness of the tax system on tax
compliance.
This study examines business entities,
especially individuals involved in tax
administration in these business entities.
This research period began before and
during the COVID-19 pandemic. Due to the
COVID-19 pandemic having an impact on
business entity tax compliance. The
purpose of this study is to test and analyze:
(1) does digital transformation affect tax
compliance; (2) does tax policy affect tax
compliance; (3) whether the characteristics
of the company affect tax compliance; (4)
does the perception of the effectiveness of
the tax system affect tax compliance; (5) will
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tax socialization strengthen the
relationship between digital transformation
and tax compliance; (6) whether tax
socialization will strengthen the
relationship between tax policy and tax
compliance; (7) whether tax socialization
will strengthen the relationship between
company characteristics and tax
compliance; (8) whether tax socialization
will strengthen the relationship between
perceptions of the effectiveness of the tax
system and tax compliance. The
significance of this research is to
understand the relationship between
digital transformation, tax policy, company
characteristics, perceptions of the
effectiveness of the tax system on tax
compliance with tax socialization as a
moderating variable.
The novelty of this study is to add the
variable perception of the effectiveness of
the tax system and the moderating
variable, namely tax socialization. The
sample used is business entity taxpayers
with the time of research, namely before
and during the COVID-19 Pandemic. The
theoretical contribution is that this research
is expected to add to academic literature
and provide information to researchers and
academics related to tax compliance before
and during the COVID-19 Pandemic. The
practical contribution in this study is
expected to provide information on what
factors business entities can do to improve
tax compliance in companies or business
entities.
MATERIALS AND METHODS
This research is a type of causal study
research that discusses causal relationships
between independent and dependent
variables as well as moderating variables
that strengthen or weaken the relationship
between variables. This study has the main
objective of knowing the effect of digital
transformation, tax policy, company
characteristics and perceptions of the
effectiveness of the tax system on tax
compliance with tax socialization as a
moderating variable. This research was
conducted on every Business Entity or
every individual involved in tax
administration in business entities. The
data used in this research is primary data.
In collecting this primary data, the data
collection technique used is a
questionnaire. The sampling technique
used is convenience sampling. The
sampling technique chosen was based on
the convenience of the researcher in
obtaining data (Sekaran & Bougie, 2016).
In this study the dependent variable is
tax compliance. Tax compliance according
to the Organization for Economic Co-
operation and Development (OECD) in
(Muharja et al., 2021) can be defined as the
level of taxpayers to fulfill or not fulfill
obligations in tax regulations, such as
disclosing their income, submitting SPT and
paying tax owed on time. This dependent
variable is measured using a questionnaire
that refers to the (Hang, 2022)
questionnaire with 3 (three) positive
statements which will then be measured
using a Likert scale.
The indicator used to measure digital
transformation is the existence of digital
transformation which can either increase or
encourage compliance from the business
entity taxpayers themselves. This
dependent variable is measured using a
1332 | The Effect of Digital Transformation, Tax Policy, Company Characteristics and Perceptions on The
Effectiveness of The Tax System During The Covid-19 Pandemic, Moderated By Tax Outreach
questionnaire that refers to the Dao and
(Hang, 2022) questionnaire with 4 (four)
positive statements and will then be
measured using a Likert scale.
The indicators used to measure tax
policy include easy administrative
procedures, stability of laws and
regulations and prevention of actions and
sanctions through tax software. This tax
policy is measured using a questionnaire
that refers to the (Hang, 2022)
questionnaire with 4 (four) positive
statements which will then be measured
using a Likert scale.
The indicators used to measure it are
tax regulations that can be accessed easily
and tax reporting becomes more effective.
The perception of the effectiveness of the
tax system is measured using a
questionnaire that refers to the (Prasetyana
& Febr iani, 2022) questionnaire with 3
(three) positive statements which will then
be measured using a Likert scale.
The indicators used to measure are
regularly participating in tax socialization
carried out by the KPP, the tax socialization
carried out has been effective and on target
as well as direct or indirect socialization to
carry out tax obligations. This tax
socialization is measured by using a
questionnaire which refers to (Syaputra,
2019) with 5 (five) positive statements
which will then be measured using a Likert
scale.
The method used in this research is
multiple linear regression analysis with 1
(one) dependent variable, 4 (four)
independent variables and 1 (one)
moderating variable. This study has the
following regression model equation:
TC=α+β1DT+β2PT+β3CE+β4PE+β5DT_TS
+β6PT_TS+β7CE_TS+β8PE_TS+ε ……..(1)
Information :
TC : Tax Compliance
α : Regression Constant
β : Coefficient of Regression Direction
DT : Digital Transformation
PT : Policy of Tax
CE : Characteristics of The Enterprise
PE : Perception of the Effectiveness of the
Taxation System
TS : Tax Socialization
Е : Error
RESULTS AND DISCUSSION
A. Population and sampling
Respondent samples were taken
based on certain criteria, respondents
worked and were involved in tax
administration at their jobs. Thus,
respondents can contribute in terms of
taxation. This is intended so that
respondents can really represent the
company and have sufficient ability to
answer the questionnaire statements. Of
the 150 questionnaires distributed, 9 did
not return and 141 were used as samples
according to the predetermined sample
size, 9 samples could not be used because
the respondents were not involved in tax
administration in their work.
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Table 1.
Descriptive Statistics
N
Min
Max
Mean
Std. Deviation
DT
141
12
20
15,38
1,722
PT
141
14
19
16,06
1,594
CE
141
11
20
15,95
2,099
PE
141
8
15
12,02
2,416
TC
141
9
15
13,36
1,631
TS
141
18
25
21,84
2,282
Based on Table 1, it can be concluded
that each variable has a total of 141
respondents (N). Digital Transformation
(DT) The average answer of the 4 (four)
statements answered by 141 respondents
was 15.38, so the average respondent's
answer was 3.85, which means that the
average respondent answered neutral. Tax
Policy (PT) The average answer of the 4
(four) statements answered by 141
respondents was 16.06, so that the average
respondent answered was 4.01, which
means that the average respondent
answered that they agreed. Company
Characteristics (CE) The average answer of
the 4 (four) statements answered by 141
respondents was 15.95, so the average
respondent's answer was 3.98, which
means that the average respondent
answered neutral. Perceptions of the
Effectiveness of the Tax System (PE) The
average answer of the 3 (three) statements
answered by 141 respondents was 12.02, so
the average respondent answered was 4.00,
which means that the average respondent
answered that they agreed. Tax Compliance
(TC) The average answer of the 3 (three)
statements answered by 141 respondents
was 13.36, so that the average respondent
answered was 4.45, which means that the
average respondent answered that they
agreed. Tax Socialization (TS) The average
answer of the 5 (five) statements answered
by 141 respondents was 21.84, so the
average respondent answered was 4.36
which means that the average respondent
answered that they agreed.
Table 2.
Descriptive Statistics
N
Max
Mean
Std. Deviation
DT
141
20
14,91
1,698
PT
141
20
16,10
1,662
CE
141
20
16,70
1,988
PE
141
15
11,97
2,063
TC
141
15
13,36
1,631
TS
141
25
21,74
2,245
Based on Table 2, it can be concluded
that each variable has a total of 141
respondents (N). Digital Transformation
(DT) The average answer of the 4 (four)
1334 | The Effect of Digital Transformation, Tax Policy, Company Characteristics and Perceptions on The
Effectiveness of The Tax System During The Covid-19 Pandemic, Moderated By Tax Outreach
statements answered by 141 respondents
was 14.91, so the average respondent's
answer was 3.72, which means that the
average respondent answered neutral. Tax
Policy (PT) The average answer of the 4
(four) statements answered by 141
respondents was 16.10, so that the average
respondent answered was 4.02, which
means that the average respondent
answered that they agreed. Company
Characteristics (CE) The average (mean)
answer of the 4 (four) statements answered
by 141 respondents was 16.70, so that the
average respondent answered was 4.17,
which means that the average respondent
answered that they agreed. Perceptions of
the Effectiveness of the Tax System (PE) The
average answer of the 3 (three) statements
answered by 141 respondents was 11.97, so
the average respondent's answer was 3.99,
which means that the average respondent
answered neutral. Tax Compliance (TC) The
average answer of the 3 (three) statements
answered by 141 respondents was 13.36, so
that the average respondent answered was
4.45, which means that the average
respondent answered that they agreed. Tax
Socialization (TS) The average answer of
the 5 (five) statements answered by 141
respondents was 21.74, so the average
respondent answered was 4.34 which
means that the average respondent
answered that they agreed.
B. Validity test
Testing was carried out using the
Pearson Correlation, where a variable can
be said to be valid if its significance level is
below 0.05. The level of significance can be
seen in the sig (2-tailed) section. Based on
the results of the validity test before the
pandemic and during the pandemic, it can
be seen that the variables digital
transformation, tax policy, company
characteristics, perceptions of the
effectiveness of the tax system, tax
socialization and tax compliance have a sig
(2-tailed of 0.000 so it can be concluded
that the statements in each variable are
valid because the significance level is more
than 0.05.
C. Reliability Test
Table 3.
Reliability Test Results
Variabel
Sebelum Pandemi
Selama
Pandemi
Keterangan
Cronbach’s Alpha Based on
Standardized Items
Transformasi Digital
0,728
0,704
Reliabel
Kebijakan Pajak
0,761
0,767
Reliabel
Karakteristik
Perusahaan
0,861
0,831
Reliabel
Persepsi Efektivitas
Sistem Perpajakan
0,913
0,877
Reliabel
Sosialisasi Perpajakan
0,835
0,826
Reliabel
Kepatuhan Pajak
0,872
0,872
Reliabel
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DOI : 10.36418/jrssem.v2i07.375 https://jrssem.publikasiindonesia.id/index.php/jrssem
It can be concluded in Table 3 that all
the variables used in this study are said to be
reliable for the variables before the
pandemic and during the pandemic because
they have a Cronbach's Alpha value > 0.70.
Table 4.
Test Results
Variabel
Coefficients
Coefficients
Collinearity Statistics
t
B
Sig.
Tolerance
VIF
Constant
1,092
0,929
0,089
DT
1,008
0,140
0,007
149,763
1,484
PT
-
1,720
0,036
0,005
184,242
-2,114
CE
0,816
0,136
0,007
142,760
1,501
PE
0,641
0,178
0,007
143,104
1,355
TS
0,108
0,848
0,006
178,458
0,193
DT*TS
-
0,037
0,229
0,003
349,529
-1,208
PT*TS
0,086
0,023
0,002
605,357
2,301
CE*TS
-
0,029
0,240
0,003
296,802
-1,181
PE*TS
-
0,025
0,247
0,004
225,002
-1,162
Uji
Normalitas
0,328
Uji F
17,846
Sig F
0,000
Adjusted
R
2
0,520
Based on Table 4 above the Normality
Test, it can be seen that the Kolmogrov
Smirnov One-Sample value shows results
with a significance level of 0.328 or greater
than 0.05. This research model is declared
normally distributed when the results of
One-Sample Kolmogrov Smirnov
calculations are greater than 0.05. The test
results state that the regression model is
normally distributed. Based on Table 5
above, the Multicollinearity Test, with the
moderating variable. PT*TS, CE*TS and
PE*TS. So that after there is a moderating
variable, there are symptoms of collinearity.
1336 | The Effect of Digital Transformation, Tax Policy, Company Characteristics and Perceptions on The
Effectiveness of The Tax System During The Covid-19 Pandemic, Moderated By Tax Outreach
According to (Gujarati, 2009) in (Syaputra,
2019) Multicollinearity can be ignored when
the R2 value is high and one of the
regression coefficients is significant. Based
on the method used, using moderation
regression, this can be ignored and the
regression may be continued.
Based on table 4 above, it can be seen
that the regression equation is:
TC : 1.092 + 1.008DT + (1.720)PT + 0.816CE +
0.641PE + 0.108TS + (0.037)DT*TS +
0.086PT*TS + (0.029)CE*TS + (0.025)PE*TS
………. .(2)
Information :
TC : Tax Compliance
α : Regression Constant
β : Coefficient of Regression Direction
DT : Digital Transformation
PT : Policy of Tax
CE : Characteristics of The Enterprise
PE : Perception of the Effectiveness of the
Taxation System
TS : Tax Socialization
Based on the pre-pandemic test results seen
in Table 4, it can be concluded that the
Adjusted R square in this study was 0.520
(52%), meaning that the Adjusted R square in
this study was moderate. This coefficient of
determination indicates that 52% of
Corporate Taxpayer Compliance can be
influenced by digital transformation (DT), tax
policy (PT), company characteristics (CE),
perceptions of the effectiveness of the tax
system (PE) and tax socialization (TS). The
results of the ANOVA test on the F statistical
test amounted to 17.846 with a significance
level of 0.000. F table is 1.95. The result is
17.846 > 1.95, the result of the F test is the
basis for determining which regression model
is feasible to use while the significance level is
to prove that all independent variables
simultaneously have an influence on the
dependent variable. The results of the t test
can be concluded that the effect on tax
compliance (TC) is only the variable Tax Policy
(PT). As well as tax socialization (TS) can
strengthen the relationship between tax
policy on business entity taxpayer
compliance, so that the tax socialization
variable (TS) can be used as a moderating
variable.
Table 5.
Test Results
Variabel
Coefficients
Coefficients
Collinearity Statistics
t
B
Sig.
Tolerance
VIF
Constant
-10,708
0,432
-0,788
DT
1,369
0,028
0,008
119,924
2,216
PT
-1,501
0,027
0,007
135,742
-2,235
CE
0,424
0,448
0,007
133,655
0,761
PE
1,372
0,004
0,010
102,450
2,918
TS
0,599
0,347
0,005
220,583
0,945
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DT*TS
-0,057
0,045
0,004
224,065
-2,024
PT*TS
0,077
0,013
0,003
395,407
2,524
CE*TS
-0,010
0,704
0,003
300,622
-0,381
PE*TS
-0,053
0,014
0,007
134,555
-2,483
Uji Normalitas
0,111
Uji F
17,650
Sig F
0,000
Adjusted R
2
0,517
Based on Table 5 above the normality
test, it can be seen that the Kolmogrov
Smirnov One-Sample value shows results
with a significance level of 0.111 or greater
than 0.05. This research model is declared
normally distributed when the results of
One-Sample Kolmogrov Smirnov
calculations are greater than 0.05. The test
results state that the regression model is
normally distributed. Based on Table 6
above, the multicollinearity test, with the
moderating variable. PT*TS, CE*TS and
PE*TS. So that after there is a moderating
variable, there are symptoms of collinearity.
According to (Gujarati, 2009) in (Syaputra,
2019) Multicollinearity can be ignored when
the R2 value is high and one of the
regression coefficients is significant. Based
on the method used, using moderation
regression, this can be ignored and the
regression may be continued.
Based on table 5 above, it can be seen that
the regression equation is:
TC : -10.708 + 1.369DT + (1.501)PT +
0.424CE+ 1.372PE + 0.599TS +
(0.057)DT*TS+ 0.077PT*TS + (0.010)CE*TS
+ (0.053)PE*TS ……….. (3)
Information :
TC : Tax Compliance
α : Regression Constant
β : Coefficient of Regression Direction
DT : Digital Transformation
PT : Policy of Tax
CE : Characteristics of The Enterprise
PE : Perception of the Effectiveness of the
Taxation System
TS : Tax Socialization
Based on the test results during the
pandemic seen in Table 5, the Adjusted R
square in this study was lower than before
the pandemic, which was 0.517 (51.70%),
meaning that the Adjusted R square in this
study was moderate. This coefficient of
determination indicates that 51.70% of
corporate taxpayer compliance can be
influenced by digital transformation (DT),
tax policy (PT), company characteristics
(CE), perceptions of the effectiveness of the
taxation system (PE) and tax socialization
(TS). The results of the ANOVA test on the
F statistical test amounted to 17.650 with a
significance level of 0.000. F table is 1.95.
17.650 > 1.95. The results of the F test are
the basis for determining the regression
model is feasible to use while the
1338 | The Effect of Digital Transformation, Tax Policy, Company Characteristics and Perceptions on The
Effectiveness of The Tax System During The Covid-19 Pandemic, Moderated By Tax Outreach
significance level is to prove that all
independent variables simultaneously
have an influence on the dependent
variable. The results of the t test can be
concluded that the variables that influence
tax compliance (TC) are Digital
Transformation (DT), Tax Policy (PT) and
Perception of the effectiveness of the
taxation system (PE). As well as tax
socialization (TS) can strengthen the
relationship between tax policy (PT) on
business entity taxpayer compliance, so
that the tax socialization variable (TS) can
be used as a moderating variable.
CONCLUSIONS
This study aims to examine the effect of
digital transformation, tax policy, company
characteristics and perceptions of the
effectiveness of the taxation system on
business entity tax compliance before and
during the COVID-19 pandemic moderated
by Tax Socialization. The conclusions that
can be obtained from the results of research
before the pandemic (1) digital
transformation, company characteristics,
perceptions of the effectiveness of the tax
system have no effect on corporate taxpayer
compliance. (2) tax policy has a positive
effect on corporate taxpayer compliance. (3)
Tax socialization cannot strengthen the
relationship between digital transformation,
company characteristics and perceptions of
the effectiveness of the tax system on
corporate taxpayer compliance. (4) Tax
socialization can strengthen the relationship
between tax policy and corporate taxpayer
compliance. Meanwhile, the conclusions
that can be obtained from the results of
research during the pandemic (1) digital
transformation, tax policy, perceptions of
the effectiveness of the taxation system have
a positive effect on corporate taxpayer
compliance. (2) The characteristics of the
company have no effect on corporate
taxpayer compliance. (3) Tax socialization
cannot strengthen the relationship between
digital transformation, company
characteristics and perceptions of the
effectiveness of the tax system on corporate
taxpayer compliance. (6) Tax socialization
can strengthen the relationship between tax
policy and corporate taxpayer compliance.
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