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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Hermansyah
Universitas Kristen Maranatha, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ASSESSING THE DRIVERS OF INDIVIDUAL TAX COMPLIANCE IN WEST JAVA THROUGH CORETAX IMPLEMENTATION AND TAX SOCIALIZATIONS Hermansyah; Lauw Tjun Tjun
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 4 (2026): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i4.843

Abstract

This study examines the effect of Coretax implementation and tax socialization on individual tax compliance in Directorate General of Taxation Office Region 1 West Java. The study is motivated by the significant decline in tax revenue realization in January 2025 (41.86% decrease compared to January 2024) and the decline in the percentage of taxpayers filing their annual tax returns for two consecutive years, indicating that the introduction of Coretax may not have immediately improved compliance. The sample consists of 120 individual taxpayers selected using purposive sampling. Multiple linear regression analysis was employed to test the proposed hypotheses. The results indicate that tax socialization has a significant positive effect on individual tax compliance, while Coretax implementation does not have a significant effect. However, Coretax implementation and tax socialization simultaneously have a significant positive effect on individual tax compliance. These findings suggest that the combination of digital system implementation and educational outreach is more effective than either factor alone in improving taxpayer compliance, providing valuable insights for tax authorities in designing more effective strategies to enhance individual tax compliance in the digital era.
Co-Authors Lauw Tjun Tjun