Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Wahana Pendidikan
Marbun, Alvario
Unknown Affiliation
Religion Education Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Digitalisasi Pajak dan Kesadaran Wajib Terhadap Kepatuhan Wajb Pajak di RPK Perum Bulog Lembang Marbun, Alvario; Sudjiman, Lorina Siregar; Waty, Lenita
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 5.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of tax digitalization and taxpayer awareness on taxpayer compliance among MSMEs in the RPK Perum BULOG Lembang. This study used a quantitative approach with an explanatory survey design. Data were collected through questionnaires from 86 respondents using a purposive sampling technique. Data analysis used multiple linear regression. The results indicate that tax digitalization and taxpayer awareness have a positive and significant effect on taxpayer compliance, both partially and simultaneously. The coefficient of determination (R2) of 0.852 indicates that 85.2% of the variation in taxpayer compliance can be explained by these two variables. This finding underscores the importance of digital tax system integration and increased taxpayer awareness in encouraging compliance, particularly in the MSME sector.
Co-Authors Lenita Waty Lorina Siregar Sudjiman