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All Journal Jurnal Pendidikan Ekonomi (JUPE) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management MBIA Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Reviu Akuntansi dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Inovasi (MANOVA) JCA (Jurnal Cendekia Akuntansi) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Innovation Business Management and Accounting Journal Journal of Artificial Intelligence and Digital Business KENDALI: Economics and Social Humanities Jurnal Publikasi Ilmu Manajemen PUBLICA: Jurnal Pengabdian Masyarakat Economics, Business, Accounting & Society Review Jurnal Akuntansi Manado (JAIM) Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Jurnal Ilmiah Akuntansi
Imarotus Suaidah
Universitas Islam Kadiri
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Role of Tax Modernization in Mediating the Relationship Between Tax Literacy and Tax Compliance of the Millennial Generation Putri, Fifi; Imarotus Suaidah; Siti Isnaniati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): SettingsVol. 8 No. 1 (2026): All articles in this issue include authors from 3
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.9976

Abstract

One of the key components in the tax system's efficiency and the long-term viability of government income is tax compliance. Taxpayer compliance is influenced by cognitive factors such as knowledge of tax laws and procedures, as well as by law enforcement and oversight measures. Tax compliance in the millennial taxpayer cohort is associated with tax literacy and taxpayer interaction with the tax administration system, which has undergone a technology-based revolution. The purpose of this study is to examine the impact of tax literacy on tax compliance and the role of tax modernization in mediating this association among millennial taxpayers. The study uses a quantitative approach with a survey method of 101 individual millennial taxpayers in Kediri City who have Taxpayer Identification Numbers and meet their tax obligations. The Sobel Test was used in conjunction with linear regression and mediation analysis to analyze the data. With an explanatory power of 54.4%, the study's findings demonstrate that tax literacy has a favorable and substantial impact on tax compliance. Tax literacy also has a beneficial and noteworthy impact on tax reform, accounting for 51.2% of the explanation. The multiple regression analysis shows that tax literacy and tax modernization, taken together, account for 56.2% of tax compliance. According to the Sobel test, tax literacy and tax compliance are partially mediated by tax modernization. Millennials' tax compliance, as evidenced by their adoption and use of the improved tax management system, appears to be impacted by their understanding of taxation
Co-Authors Agus Athori ahmad yani Athori, Agus Beby Hilda Agustin Dewi Badi’atuzzulfa Dewi Wungkus Antasari Eni Srihastuti Fauziyah Fauziyah Fauziyah, F Firda Alfiani Gadis Ragil Krisistiya Galuh Indah Zatadini Indah Yuni Astuti, Indah khasanah sahara Khasanah Sahara Kurniawan, Brahma Wahyu Kusuma, Marhaendra Liyonna, Sherin Amirtha Miladiah Kusumaningarti Moch. Fikriansyah Wicaksono Novita Alkarinda Prameswari, Dita Eka Ayu Puji Rahayu Puji Rahayu Puji Rahayu Putri Awalina Putri Awalina Putri, Fifi Putry, Mellafya Cyndya Ratna Handayani Raung Zidna Fiahsani Putra Ria Lusiana Rizal Furqan Ramadhan Rosyta Devi Arifianti Putri Sabrilla, Chika Putri sahara, khasanah Saputri, Sabina Sri Kirana Selvi Mayranti dewi Selvianti, Dwi Silfadan Lafina Jaya Okta siti isnaniati Siti Isnaniati Srihastuti, Eni Srikalimah, Srikalimah Sylfia Rizzana Tika, Hella Laras Viola Ardhana Wardani, Lisma Yunia Yollanda Anastasiadely Yunia Wardani, Lisma Zahra Devian Wardani