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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Daniel Octavianus
STIE Wiyatamandala
Economics, Econometrics & Finance

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Pengaruh Penerapan Coretax, Pengetahuan Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi pada Karyawan PT Mitra Lestari Multiplas Daniel Octavianus; Randy Kuswanto
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.781

Abstract

This study examines the effects of coretax implementation, tax knowledge, and taxpayer awareness on individual taxpayer compliance. The study focuses on employees of PT Mitra Lestari Multiplas. A quantitative approach with a survey method was employed. Purposive sampling was used to select 101 observations from employees of the company. Using SPSS version 26, the data were analyzed through multiple linear regression analysis, preceded by descriptive statistical analysis and classical assumption tests, including (normality and heteroscedasticity) tests. The results indicate that all statement items were valid and reliable. Simultaneously, coretax implementation, tax knowledge, and taxpayer awareness have a significant effect on taxpayer compliance. However, partially, only taxpayer awareness has a significant effect on taxpayer compliance. The coefficient of determination (R²) of 0.926 indicates that 92.6% of the variation in taxpayer compliance can be explained by the research model. This study concludes that taxpayer awareness is the dominant factor in improving taxpayer compliance compared to system-related factors and tax knowledge. The implications of this study highlight the importance of increasing taxpayer awareness through continuous tax education and socialization to encourage greater compliance among individual taxpayers.
Co-Authors Randy Kuswanto