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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi International Journal of Economics Development Research (IJEDR) SOLUSI Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Dinamika Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba Jurnal Ekonomika Manajemen Dan Bisnis
Nurhapsari, Risma
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Determinasi Kepatuhan Pajak Digital Melalui Kepercayaan dan Manfaat Sistem Coretax: Peran Literasi Digital Nurhapsari, Risma; Titik Rianawati; Olivia Rahmala Iwan; Sabtarini Kusumaningsih; Galuh Aninditiyah; Hesiya May Ghaisani
Journal of Management and Bussines (JOMB) Vol. 8 No. 1 (2026): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/psxj7m26

Abstract

This study aims to analyze the determinants of digital tax compliance through trust in and the benefits of the Coretax system, with digital literacy as a moderating variable. The research method used was a mixed methods approach, combining a quantitative survey of 150 taxpayer Coretax users and semi-structured qualitative interviews to gain an in-depth understanding of user experiences. The results indicate that trust in the Coretax system, perceived benefits of the system, and digital literacy significantly influence digital tax compliance. However, digital literacy does not moderate the effect of trust in or benefits of the system on digital tax compliance. The conclusion of this study confirms that improving system quality, perceived benefits, and taxpayer digital competence are key to driving the success of digital tax transformation in Indonesia.   Keywords: Digital Tax Compliance, System Trust, System Benefits, Digital Literacy
Peran Mediasi Penerapan Sistem E-Filing terhadap Keterkaitan Sikap terhadap E-Filing dan Kepatuhan Wajib Pajak Siti Nuryanah; Nurhapsari, Risma
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3470

Abstract

This study aims to examine the extent to which taxpayers’ attitudes toward e-filing influence tax compliance, with the implementation of e-filing positioned as a mediating variable among employees of PT Selalu Cinta Indonesia (SCI) registered at the Primary Tax Office (KPP Pratama) of Salatiga City. The population comprised 18,244 employees, from which a sample of 100 respondents was selected using purposive sampling. Data were processed and analyzed using simple linear regression and path analysis. The results indicate that attitudes toward e-filing have a significant effect on taxpayer compliance (t = 7.708; sig. < 0.001) and also significantly influence the level of e-filing implementation (t = 7.644; sig. < 0.001). Furthermore, the implementation of e-filing has a significant impact on taxpayer compliance (t = 150.765; sig. < 0.001). Additional findings reveal that e-filing implementation acts as a partial mediator in the relationship between attitudes toward e-filing and taxpayer compliance, with a total effect value of 1.225. Overall, these findings reinforce the Theory of Planned Behavior framework, which posits that positive attitudes toward a system can foster the formation of specific behaviors, particularly in the context of tax compliance.
Co-Authors Aninditiyah, Galuh Erlinda Sholihah Galuh Aninditiyah Hesiya May Ghaisani Kurniawati, Nidya Oktavia Kurniwati, Nidya Oktavia Maulana, Hanan Nisa Amalia, Nisa Olivia Rahmala Iwan Praningtyas, Paulina Kinanti Eka Prayuni, Novira Indah Putri Rusdiana Sari Rahmania, Aftuqa Sholikatur Ratnaningrum Ratnaningrum, Ratnaningrum Rohmania, Aftuqa Sholikatur Romadon, Ahmad Sahri Sabtarini Kusumaningsih Siti Nuryanah Titik Rianawati Tobing, Wesly Tumbur ML