Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Faiza Roudhotul Jannah
Faculty of Economics, Law, and Business, Universitas Muhammadiyah Semarang, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Determination of Taxpayer Compliance through Coretax and Tax Sanctions Faiza Roudhotul Jannah; Ayu Noviani Hanum
E-Jurnal Akuntansi Vol. 36 No. 7 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i07.p03

Abstract

The evaluation of taxpayer compliance in this research focuses on the influence of tax sanctions and CoreTax implementation, with tax literacy as an accelerator (moderation). Based on the criteria of taxpayers who understand or operate CoreTax, 138 respondents from several tax offices in Semarang City were selected as samples through a purposive sampling method. Data analysis used the SEM-PLS approach assisted by WarpPLS 8.0 on data collected through a 1–5 Likert scale questionnaire instrument. The results of the analysis show opposing patterns: CoreTax has a significant positive impact, while tax sanctions have a significant negative correlation with taxpayer compliance. Furthermore, tax literacy does not show a significant moderating effect on either independent variable. These results confirm that the adoption and acceptance of digital systems are far more crucial for compliance than the internal literacy aspect of taxpayers.
Co-Authors Ayu Noviani Hanum