The Impact of Electronic Tax System Implementation on Corporate Taxpayer Compliance in North Makassar

This study examines the influence of the implementation of the electronic taxation system (e-Tax) and tax knowledge on taxpayer compliance, with technological capacity and infrastructure as moderating variables. Using a quantitative descriptive approach, data were collected from 87 Taxable Entrepreneurs registered at the North Makassar Pratama Tax Service Office through a questionnaire survey. The analysis employed multiple linear regression and moderated regression analysis (MRA) with an interaction test. The results reveal that both the implementation of the electronic taxation system and tax knowledge have positive and significant effects on tax compliance. Furthermore, technological capacity and infrastructure significantly moderate the relationships between both independent variables (e-Tax implementation and tax knowledge) and tax compliance. The findings suggest that the more developed the technological infrastructure and taxpayer knowledge, the stronger the impact on compliance levels. This study highlights the critical role of digital transformation, technological readiness, and taxpayer education in improving tax compliance. Continuous improvements in e-Tax services, public digital literacy, and infrastructure development are essential to support the government’s efforts in optimizing tax revenue and enhancing the effectiveness of tax administration in Indonesia.