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All Journal ADVANCE Owner : Riset dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat Assyarikah : Journal of Islamic Economic Business Jurnal Akuntansi dan Keuangan AMMA : Jurnal Pengabdian Masyarakat Assyarikah: Journal Of Islamic Economic Business
Rohmaniyah Rohmaniyah
Universitas Madura
Humanities Chemistry Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health

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The Influence of Taxpayer Awareness, Digital Tax Literacy, and Service Quality on Taxpayer Compliance in Pamekasan Regency Rini Nur Hayati; Nurul Alfian; Subhan; Rohmaniyah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9774

Abstract

This study aims to analyze the influence of taxpayer awareness, digital tax literacy, and service quality on individual taxpayer compliance in Pamekasan Regency. The research employed a quantitative approach with an associative method. The sample consisted of 97 individual taxpayers selected using an accidental sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The results show that taxpayer awareness, digital tax literacy, and service quality have a positive and significant effect on taxpayer compliance. Simultaneously, the three independent variables explain 59.1% of the variation in taxpayer compliance, while the remaining 40.9% is influenced by other factors outside the research model. These findings emphasize the importance of improving taxpayer awareness, strengthening digital tax literacy, and enhancing service quality to encourage sustainable taxpayer compliance.
Co-Authors Amar, Siti Salama Dwi Fara Junaidi Efendi Leily Nur Indah Fitriana Muslimatul Aina Nur Syakherul Habibi Nurul Alfian Rachman Hakim Rahayu, Runik Puji Rani Nur Fitrianti Ria Rachmawati Rini Nur Hayati Subhan Usman Ustman