Inside Digital Tax Effectiveness: Service Dimensions and Tax Compliance in Bandung, Indonesia

Abstract

Digital tax services are increasingly expected to simplify tax administration, yet their availability does not automatically translate into stronger taxpayer compliance. This study examines the association between perceived E-Samsat effectiveness and motor vehicle taxpayer compliance among users of Samsat Bandung III Soekarno-Hatta. The study applies a multidimensional effectiveness framework comprising program understanding, target accuracy, timeliness, goal achievement, and tangible change. A quantitative cross-sectional design was used with 100 purposively selected E-Samsat users, and data were analyzed using descriptive statistics, validity and reliability tests, regression diagnostics, and simple linear regression. The findings show that E-Samsat effectiveness is positively and significantly associated with taxpayer compliance. Timeliness and program understanding emerged as the strongest dimensions, indicating that speed, procedural clarity, and service accessibility are central to users’ evaluations. The findings suggest that digital tax services support compliance most effectively when technology is accompanied by understandable, timely, and user-oriented administrative processes for existing users.