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All Journal Benefit : Journal of Bussiness, Economics, and Finance Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Latersia Br Gurusinga
Sekolah Tinggi Manajemen Bisnis Multi Smart
Economics, Econometrics & Finance Education

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Pengaruh Literasi Perpajakan, Pelayanan Fiskus dan Modernisasi Pembayaran Pajak Terhadap Tingkat Kepatuhan Formal Wajib Pajak Orang Pribadi Agustina Cindiana Laisa Putri; Fitri Handayani; Latersia Br Gurusinga
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 1 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i1.1634

Abstract

This research uses a quantitative approach and aims to estimate and examine the partial effect of Tax Literacy, Tax Officer Services, and the Modernization of Tax Payment on the Formal Compliance Level of Individual Taxpayers at the KPP Pratama Medan Timur. The sample used consisted of 100 taxpayers selected using the Slovin formula. The results of this study indicate that, partially, Tax Literacy has a positive and significant effect on the Formal Compliance Level of individual taxpayers. Tax Officer Services do not have a positive and significant effect on the Formal Compliance Level of individual taxpayers, and the Modernization of Tax Payment also does not have a positive and significant effect on the Formal Compliance Level of individual taxpayers. This research is important in understanding the regulations concerning taxpayers.
Pengaruh Kesadaran Wajib Pajak, Literasi Pajak dan Pemanfaatan Teknologi Terhadap Kepatuhan Wajib Pajak Kota Medan dengan Coretax Sebagai Variabel Moderasi Latersia Br Gurusinga; Ferry Hidayat; Claudia Chaniago
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.7010

Abstract

This study aims to examine the influence of taxpayer awareness, tax literacy, and technology utilization on taxpayer compliance in Medan City, with Coretax serving as a moderating variable. This research employed a quantitative approach, with data collected through questionnaires distributed to taxpayers in Medan City. The collected data were analyzed using the PLS-SEM method with the assistance of SmartPLS software. The findings indicate that taxpayer awareness has a positive and significant effect on taxpayer compliance. In addition, Coretax has a positive and significant direct effect on taxpayer compliance. However, tax literacy and technology utilization do not have a significant effect on taxpayer compliance. Furthermore, the moderation analysis reveals that Coretax is unable to moderate the relationship between taxpayer awareness, tax literacy, and technology utilization and taxpayer compliance. These findings suggest that taxpayer compliance in Medan City is primarily influenced by taxpayer awareness and the direct implementation of the Coretax system rather than by tax literacy, technology utilization, or the moderating role of Coretax. The findings of this study are expected to provide valuable insights for the Directorate General of Taxes in formulating policies to improve taxpayer compliance through strengthening taxpayer awareness and optimizing the implementation of the Coretax system.
Co-Authors Agustina Cindiana Laisa Putri Claudia Chaniago Ferry Hidayat Fitri Handayani