The Influence of Risk Preferences, Data Security System Quality, and Digital Tax Service Quality on Individual Taxpayer Compliance, Mediated by The Ease of Tax Reporting
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Digital transformation in the tax system through electronic tax reporting has become one of the strategies adopted by the Directorate General of Taxes to improve taxpayer compliance. However, individual taxpayer compliance continues to vary, indicating that compliance is influenced not only by technological factors but also by individual characteristics, such as risk preferences. This study aims to analyze the effects of risk preferences, digital tax service quality, and data security system quality on individual taxpayer compliance, with ease of tax reporting as a mediating variable. The study employed a quantitative approach using a survey questionnaire administered to employees of the Pizza Hut chain in Indonesia who possess a Taxpayer Identification Number (NPWP) and use electronic tax reporting services. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that risk preferences, digital tax service quality, data security system quality, and ease of tax reporting significantly affect individual taxpayer compliance. In addition, ease of tax reporting was found to mediate the relationships between risk preferences, digital tax service quality, and data security system quality and individual taxpayer compliance. This study contributes theoretically to the literature on digital taxation and taxpayer behavior and provides practical implications for the Directorate General of Taxes in improving the quality, usability, and security of digital tax systems to strengthen taxpayer compliance in the era of digital transformation.
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Copyright (c) 2026 Wina Kristiani, Indah Masri, Shanti Lysandra, Nurmala Ahmar, Syahril Djaddang
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