HOW SIGNAL APPS AND PENALTY WAIVER, MODERATED BY TAX MORALE CONTRIBUTE TO TAXPAYERS’ COMPLIANCE IN SURABAYA ONE-STOP INTEGRATED ADMINISTRATION SYSTEM

Abstract

Taxpayer compliance remains a persistent challenge in South Surabaya despite the introduction of digital innovations and fiscal incentives. This study investigates how the SAMSAT Digital Nasional (SIGNAL) apps and penalty waiver policies influence taxpayer compliance, with Tax Morale introduced as a moderating factor. A quantitative method was applied using a structured questionnaire distributed to 100 registered vehicle owners, with data analyzed through SmartPLS 3.0. The findings reveal that while SIGNAL shows a positive association with compliance, its effect is not statistically significant unless moderated by Tax Morale. In contrast, penalty waivers exhibit a significant impact, which is further strengthened by higher levels of Tax Morale. These results highlight the critical role of intrinsic taxpayer attitudes in shaping the effectiveness of technological and fiscal policies, suggesting that sustainable compliance requires not only service innovation and economic incentives but also the reinforcement of taxpayers’ moral commitment.