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Kesadaran Pajak, Transparansi dan Kualitas Layanan: Dampak Kepatuhan Dimoderasi oleh Penggunaan Surat Keterangan Pemotongan Pajak Secara Elektronik Joni, Joni; Trisnawati, Estralita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10355

Abstract

This study investigates the influence of tax awareness, transparency and service quality on taxpayer compliance, specifically examining the moderating role of e-Bupot. The research was conducted at KPP Pratama Batam Selatan, utilizing a quantitative approach with a sample of 100 taxpayers. Primary data were collected via questionnaires and analyzed using the PLS-SEM method with SmartPLS 3.0. The empirical confirm that Tax Awareness and Transparency show a positive significant influence on Taxpayer Compliance across both regression models. Service Quality only achieved a significant positive effect in the more comprehensive moderated model, indicating the importance of administrative support. The E-Bupot digital platform proved to be a selective yet critical moderator. It significantly strengthened the positive effects of both Tax Transparency and Service Quality, acting as a powerful catalyst for systemic and procedural efficiency. Conversely, E-Bupot's interaction with Tax Awareness was not significant. This outcome implies that high internal awareness is insufficient for maximizing digital compliance efforts without corresponding digital literacy and technological readiness among taxpayers.
Co-Authors , Meythi -, Hanny Agustian, Andry Ahmadi, Dedi Aiyuda, Nurul Ajub Ajulian ZM Alamsyah, Andea Alfatiri, Akrim Mualif Algifari, Muhammad Habib Alim, Melvi Alim, Melvi Lesmmana Amin Yusi Nur Sa’ida Amir Syamsudin Andik Setiyono Andika Triansyah Andreas Andoyo Andy Andy Anifah, Siti Arif Mudi Priyatno Asmarani, Zulfa Astuti - Awang Pradana, Awang Badriyah, Umu Bambang Winardi Bao Giang, Phan Batistuta, Feren Farah Focket Brigita, Brigita Brilliant, Muhamad Busroh, Firman Freaddy Chandra Chandra Citra Ayu, Citra Daniati, Helmi Daulay , Musnar Indra David David Debbianita Destiati, Dita Dharmasetiawan, Johannes Buntoro Didi Suryadi Didik Aryanto Dina Fitria, Dina Dwi Elsi Flora, Dwi Elsi Eddy, Endah Purnama Sari edi edi Efriana Jon, Efriana Elfiswandi, Elfiswandi Elfrida Ratnawati Elyzabet Indrawati Marpaung Endang Wahyuni Eri Yanti Erwin Estralita Trisnawati Fachry Abda El Rahman Fauziah, Raihani Febriani, Nia Fira Juwita Firmansyah Firmansyah FITRIANI, PIPIT Ghustav D., Claudio Goiyardi, David Gultom, Putriyani Gustaman, Rian Arie Habibi, Liswan Hady, Hamdy Hasianna, Winda Riama Hastito, Fadli Hastriati, Ade Yelda Hestina, Rina Iis Aprinawati, Iis Indrawan, Wawan Inggrit Wijaya, Liliana Jabar, Yahya Abdul Jamilah, Fitrotin Jayawarsa, A.A. Ketut Johanes Terang Kita Perangin Angin Jonathan Liviera Marpaung Judijanto, Loso Junita, Imelda Kanti Lestari Kelvin Leonardi Kohsasih Khotib, Ahmad Khun, Loo Teck Kisna Pertiwi, Kisna Lauw Tjun Tjun Lidya Agustina lina marlina, lina Lisanti, Darmanina Listianingsih, Listianingsih m, Mardiyanto Manik, Desma Erica Maryati Mardiyanto Mardiyanto Maria Natalia, Maria Martin, Afrizal martin, Afrizal martin Masrul Masrul Maya Malinda Meilawati, Dewi Melia Eka Daryati Melvi Lesmana Alim Meythi, Meythi Mickael Ruben Kaiway Mohammad Fauziddin Mufarizuddin Muhammad Fachrurrozi Bafadal Mujiwati, Mujiwati Mulyasari, Rini Murmanto, Imanuel Revelino Musnar Indra Daulay Muthmainah Muthmainah Nainggolan, Elisabeth Najla, Najla Nanda, Adi Prasetia Nasrulloh, Agus Ahmad Nasution, Itto Nesyia Nelti Rizka Nenggolan, Rusmiyati Nopal, Zacky M. Novita Andriyani Nugraha, Aldi Nur Fitriyani Nurhasanah, Elis Nurmaliah, Ima Nurmalina Nurmalina, Nurmalina Nurullah, Fajar Perdana Oktavian, Fajar Paridah Paridah Patabang, Djuarensi Permata, Manja Dwi Pertiwi, Novalia Pieter Octaviandy, Pieter Poppy Amalia, Poppy Pranata, Ilham Pratama, Gelard Unthirta Priyono Priyono Puji Astuti Putri, Rara Eka Qowiyul Iman, Rifqi Rafa, Mukhamad Rahayu, Rika Raihani Fauziah, Raihani Fauziah Ranteallo, Obet Rapina Rapina . Ratna Sari Renaldo, Ronaldo Revelino, Imanuel Ridwan, Ridwan Riki Martusa Rini Hartati Rizki Amalia Rizki Ananda Ronal, Ronal Sabar Sabar Santy Setiawan Saputri, Eka Delfiani Sari, Rizki Yustisia Sartina, Nur Setiawan Assegaf Siahaan, Franky Siamah, Noor Sie, Inri Imelix Silitonga, Jonathan Silverius S, Hotlas Silvia Sutejo, Bertha Sinaga, Hendra Sinta Setiana Sinta, Dewi Siregar, Annisa I. Hafifa Siregar, Samuel Siti Farida Sriyatin, Sriyatin Stefany Stefany Sukmawati, Heni Sulistiyowati, Sriyani Sumianto Sumianto Suniarti, Nining Suratno Suratno Surya Setyawan Susi Saidah, Susi Saidah Suyono Suyono Tan Kwang En Tan Ming Kuang Tatiana, Tatiana Teguh Prasandy, Teguh Tosuli, Yohanis Tangke Trisna Wijaya Ulfah Khofifah, Sari Ulva, Maria Untarti, Dade Prat Videlia Sumbodo, Karen W, Widianto Wahyu Sulistianing Budi Widalicin Januarty Widianto Widianto Wijaya, Robby Willie Kurnijanto, Aldo Wilson Wilson Witri Suwanto Wiwik Handayani Wiwik Yunitaningrum Wuddatul Hisniah, Dita Wuddatul Hisniah Yadi Janwari Yanti Mulyanti, Yanti Mulyanti Yenda Puspita Yenni Carolina Yenni Fitra Surya Yulastri, Yeyen Yulia, Mila Yuri Fitrian Yusi Nur Sa'ida, Amin Zulhendri Zulhendri