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All Journal JHSS (Journal of Humanities and Social Studies)
Aisyah Farrasanti
Universitas Cenderawasih, Jayapura, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Tax Literacy and Perception of Coretax Application Use on Taxpayer Compliance with Religiosity as a Moderation Variable Aisyah Farrasanti; Pascalina V. S. Sesa; Putri Ratnasari; Theo Allolayuk
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 10 No. 02 (2026): JHSS (Journal of Humanities and Social Studies) (SI)
Publisher : UNIVERSITAS PAKUAN

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Abstract

This study aims to analyze the effect of tax literacy and perceptions of the use of the Core Tax Administration System (Coretax) application on the compliance of Individual Taxpayers (ITPs), with religiosity as a moderating variable. The study employs a quantitative approach using a survey of 40 Muslim Individual Taxpayers operating micro and small enterprises registered at the Jayapura Primary Tax Office (KPP Pratama Jayapura), selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4 software. The results indicate that tax literacy and perceptions of the Coretax application do not have a significant effect on taxpayer compliance, and religiosity does not function as a moderating variable. However, religiosity has a direct and significant effect on taxpayer compliance. These findings suggest that taxpayer compliance is more strongly influenced by moral and religious values than by knowledge and tax technology factors.
Co-Authors Pascalina V. S. Sesa Putri Ratnasari Theo Allolayuk