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All Journal Jurnal Literasi Akuntansi
Mohamad Hafiz
Politeknik Negeri Batam
Economics, Econometrics & Finance Engineering Social Sciences

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Era Baru Edukasi Perpajakan dan Pengaruhnya Terhadap Peningkatan Kepatuhan Wajib Pajak Arniati; Mohamad Hafiz; Dedi Kurniawan
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.400

Abstract

Purpose: This study aims to examine the impact of digital content use, digital media literacy, and the intensity of digital services on tax compliance. Method: The study was conducted at Batam State Polytechnic, involving accounting students who were currently studying or had completed taxation courses. Sampling was conducted using a purposive sampling method using the Slovin formula, resulting in a sample size of 90 students. Data were collected through questionnaires, and multiple linear regression analysis was used for data analysis. Finding: The test results indicate that the use of digital content, digital media literacy, and the intensity of digital services have a positive effect on tax compliance in the study sample. Novelty: This study provides a new empirical contribution regarding the effectiveness of digital tax content strategies in the context of accounting vocational students at Batam State Polytechnic, a segment of prospective taxpayers that has not been widely studied before, especially among students who already have formal tax knowledge.
Co-Authors Arniati Dedi Kurniawan