Pengaruh Edukasi Pajak, Literasi Digital, Sistem E-Filing, Dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Kantor Pajak Pratama Kudus)

This research aims to analyze the influence of tax education, digital literacy, e-filing system, and level of education on individual taxpayer compliance. This research was conducted at the Kudus Pratama Tax Service Office using quantitative methods. Data was collected through a purposive sampling questionnaire distributed to 400 taxpayers, then analyzed using multiple linear regression and obtained using the SPSS 25 tool. The research results showed that tax education and the e-filing system and level of education had a significant positive effect on taxpayer compliance. However, digital literacy does not have a significant effect on fulfilling individual tax obligations. These findings indicate that increasing tax education and optimizing the e-filing system as well as improving one's education can increase individual taxpayer compliance.

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Publication Details

Journal
JURNAL ECONOMINA
Published
2024-11-30
DOI
https://doi.org/10.55681/economina.v3i11.1458
Primary Topic
Taxation and Compliance Studies
Type
article
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article

Pengaruh Edukasi Pajak, Literasi Digital, Sistem E-Filing, Dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Kantor Pajak Pratama Kudus)

Nabila Rahmawati Alamri
JURNAL ECONOMINA
Taxation and Compliance Studies
article

Pengaruh Edukasi Pajak, Literasi Digital, Sistem E-Filing, Dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Kantor Pajak Pratama Kudus)

Nabila Rahmawati Alamri
article en

Abstract

This research aims to analyze the influence of tax education, digital literacy, e-filing system, and level of education on individual taxpayer compliance. This research was conducted at the Kudus Pratama Tax Service Office using quantitative methods. Data was collected through a purposive sampling questionnaire distributed to 400 taxpayers, then analyzed using multiple linear regression and obtained using the SPSS 25 tool. The research results showed that tax education and the e-filing system and level of education had a significant positive effect on taxpayer compliance. However, digital literacy does not have a significant effect on fulfilling individual tax obligations. These findings indicate that increasing tax education and optimizing the e-filing system as well as improving one's education can increase individual taxpayer compliance.

JURNAL ECONOMINAVol. 3(11)
Muria Kudus University (ID)
Openalex Percentile: Top 65%
Taxation and Compliance Studies
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Pengaruh Edukasi Pajak, Literasi Digital, Sistem E-Filing, Dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Kantor Pajak Pratama Kudus) — Nabila Rahmawati Alamri · JURNAL ECONOMINA (2024) | TGRS Research Map | TGRS