| Abstrakt: |
Indonesia's scant tax ratio underscores a grave issue of tax evasion. Past studies have scrutinized tax evasion through distinct lenses, yet this fragmented approach is beset with limitations, hampering its efficacy in preempting tax evasion conduct. This study endeavors to amalgamate these perspectives to scrutinize the determinants of tax evasion comprehensively. Employing a quantitative methodology, a questionnaire was disseminated between April and August 2023, yielding 236 valid responses from individual taxpayers. Data analysis encompassed descriptive analysis, classical assumption testing, multiple linear regression analysis, Moderated Regression Analysis (MRA), and hypothesis testing. Findings reveal an interplay among the four dimensions of tax evasion in curbing its incidence. Nevertheless, the moderating influence of demographics on this relationship proved nonsignificant. Conversely, the integration of Information and Communication Technology (ICT) bolsters the efficacy of the service perspective in mitigating tax evasion. Thus, a nuanced understanding of tax evasion necessitates a multifaceted approach. Furthermore, ICT adoption emerges as a potent instrument in fortifying the impact of the service perspective on curtailing tax evasion, urging governmental and tax regulatory bodies to consider leveraging ICT to bolster tax compliance. [ABSTRACT FROM AUTHOR] |
