The impact of digital platforms in tax administration services on local government tax revenues: evidence from Indonesia

The impact of digital platforms in tax administration services on local government tax revenues: evidence from Indonesia

In Indonesia, digital platforms in tax administration services have been implemented for more than a decade. This study aims to investigate whether digital platforms for motor vehicle tax administration services can increase local government tax revenues. Then, it is continued by testing the moderat...

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Bibliographic Details
Main Authors: Mujiyati Mujiyati, Zulfikar Zulfikar, Banu Witono, Ichsan Cahyo Utomo
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2024-12-01
Series:Public and Municipal Finance
Subjects:
circular service
digital platforms
revenue targets
standby service
tax revenue
Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21232/PMF_2024_02_Mujiyati.pdf
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