Integrating Indigenous Balinese Hindu Values into Digital Persuasive Tax Communication: The LV-DPC Model from the E-Palapa Platform in Badung Regency, Indonesia
DOI:
https://doi.org/10.58524/smartsociety.v6i2.930Keywords:
Balinese Hindu values, Digital Tax Administration, E-government Communication, Persuasive CommunicationAbstract
Background: Although digital tax administration has improved public revenue management, little is known about how indigenous cultural values shape persuasive communication in e-government.
Methods: This study adopted an interpretive qualitative case study at the Badung Regency Revenue Agency, Indonesia. Data were gathered through in-depth interviews, participant observation, and document analysis involving government officials and taxpayers from corporate, individual, and MSME sectors.
Findings: The analysis shows that E-Palapa combines central and peripheral persuasion processes that are reinforced by Tri Hita Karana, Tat Tvam Asi, and Menyama Braya. It also reveals User-Initiated Blended-Channel Communication and persuasion-induced financial harm among financially vulnerable MSMEs, highlighting the diverse consequences of digital persuasive communication.
Conclusion: The integration of indigenous values enriches persuasive digital tax communication by strengthening trust, voluntary compliance, and citizen engagement.
Novelty/Originality of this article: This study introduces the Local Value-based Digital Persuasive Communication (LV-DPC) Model, providing a culturally grounded framework that extends persuasive communication theory within digital taxation and e-government.
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