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All Journal Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Ayatulloh Michael Musyaffi
Department of Accounting, Faculty of Economics and Business, Universitas Negeri Jakarta
Economics, Econometrics & Finance Education Social Sciences Other

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UNDERSTANDING INDIVIDUAL TAXPAYER COMPLIANCE: THE ROLES OF TAX SERVICE QUALITY, TAX LITERACY, AND PAYMENT MOTIVATION Ritz Erick Imanuel; I Gusti Ketut Agung Ulupui; Ayatulloh Michael Musyaffi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0701.03

Abstract

This study aims to analyze the effect of tax service quality, tax literacy, and tax payment motivation on individual taxpayer compliance in the Greater Jakarta area (Jabodetabek). The research employed a quantitative approach using a survey method by distributing questionnaires to individual taxpayers. Data analysis was conducted using Structural Equation Modelling–Partial Least Square (SEM-PLS) with the assistance of SmartPLS software. The results indicate that tax service quality, tax literacy, and tax payment motivation have a positive effect on taxpayer compliance. Among the independent variables, tax literacy demonstrates the most dominant influence on taxpayer compliance. The outer model testing confirms that all indicators are valid and reliable, with outer loading values above 0.70, AVE values above 0.50, and composite reliability values above 0.70. The findings are expected to provide recommendations for the Directorate General of Taxes in improving taxpayer compliance through optimizing tax services, enhancing tax education, and strengthening taxpayers’ motivation to fulfill their tax obligations. These findings highlight the importance of enhancing tax service quality and strengthening motivational aspects to improve tax compliance, especially within increasingly digitalized tax administration systems.
THE INFLUENCE OF TAX UNDERSTANDING, CORETAX IMPLEMENTATION, AND CORETAX INFRASTRUCTURE ON INDIVIDUAL TAXPAYER COMPLIANCE Elba Seville; Choirul Anwar; Ayatulloh Michael Musyaffi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 7 No. 1 (2026): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0701.05

Abstract

This study aims to examine the influence of tax understanding, Coretax implementation, and Coretax infrastructure on individual taxpayer compliance in the use of Coretax. The study is based on the importance of optimizing the digital tax administration system through the implementation of Coretax as an effort to improve taxpayer compliance. The successful implementation of the system depends on several factors, including taxpayers' understanding of taxation, the implementation of Coretax, and the quality of the supporting infrastructure. This research employed a quantitative method with a survey approach. Primary data were collected by distributing questionnaires to 257 individual taxpayers in Jakarta. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that tax understanding has a positive and significant effect on individual taxpayer compliance. Coretax infrastructure also has a positive and significant effect on individual taxpayer compliance. In contrast, Coretax implementation does not have a significant effect on individual taxpayer compliance. Therefore, the Directorate General of Taxes is expected to strengthen the implementation of Coretax by expanding outreach programs, providing continuous taxpayer education and technical assistance, and encouraging wider adoption of the system. These efforts, together with improvements in Coretax infrastructure, are expected to support higher levels of individual taxpayer compliance in the future.
Co-Authors Choirul Anwar Elba Seville I Gusti Ketut Agung Ulupui Ritz Erick Imanuel