From Digital Tax Services to Restaurant Tax Compliance: A Qualitative Case Study in Surabaya

Siti Fatima; Anis Masluchah; Erlyna Hidyantari; Hardiono

doi:10.55927/modern.v5i6.85

Authors

Siti Fatima Universitas W.R. Supratman, Surabaya
Anis Masluchah Universitas W.R. Supratman, Surabaya
Erlyna Hidyantari Universitas W.R. Supratman, Surabaya
Hardiono Universitas W.R. Supratman, Surabaya

DOI:

https://doi.org/10.55927/modern.v5i6.85

Keywords:

Digital Tax Administration, Local Taxation, Restaurant Taxpayers, Tax Compliance, Tax Surveillance

Abstract

This qualitative case study examines how Surabaya’s digital local-tax administration supports restaurant taxpayers through service usability, speed, transparency, data accuracy, and system security. Evidence comes from observations, documents, and interviews with tax officials and restaurant representatives, including interviews dated 9 July 2026. Digital systems facilitated transaction tracing, payment and reporting procedures, and administrative monitoring, but technical interruptions and unequal digital capabilities limited consistent use. Larger restaurants described more structured administrative routines; smaller operators reported greater reliance on assistance and reminders. The findings support differentiated taxpayer guidance and data-based follow-up rather than assuming that digital availability alone establishes improved compliance

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