This research aims to determine the effect of digitalization of tax services and tax understanding from taxpayers on the level of taxpayer compliance by making tax sanctions as an intervening variable. The sample and population of this study are corporate taxpayers registered with the KPP at the DJP Kanwil West Jakarta. The samples collected in this study totaled 112 samples. Research data from questionnaires distributed directly to the sample. Research data processing uses Smart PLS software. The findings show that digitalization has no impact on tax sanctions or taxpayer compliance. Taxpayer's tax knowledge influences tax sanctions and Taxpayer's tax compliance. Tax sanctions have an influence on taxpayer compliance. Tax sanctions cannot intervene in the digitalization of tax services for taxpayer compliance. Tax sanctions can intervene in the Taxpayer's tax understanding towards the Taxpayer's fulfillment of tax compliance.

In fact customs are the doorkeeper of international trade. All international trade must the processed by the respective national customs and such a processing takes time. In order to facilitate trade, each party shall adopt or maintain simplified customs procedures for the efficient release of goods, instruments sufficient to cover payment of the customs duties, taxes, and fees its customs authority ultimately applies in connection with importation of the good. There is no doubt that trade facilitation activities have a positive impact for international traders when they are implemented effectively. Streamlining customs formalities for imports, exports, and transit of goods has the multiple benefits of increasing trade activity while reducing bureaucratic red tape and expensive delays for traders as well as lessening administrative costs at the border. Primarily, customs authorities facilitate international trade by overseeing the import and export of goods. They are tasked with enforcing trade regulations, assessing and collecting customs duties and taxes, and ensuring the correct classification of goods according to international nomenclature. Moreover, customs play a crucial role in maintaining security by preventing illegal trade. They implement border control measures to halt the smuggling of illicit goods, such as drugs, weapons, and counterfeit products, thereby contributing to national and international security.