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Lenita Waty
UNIVERSITAS ADVENT INDONESIA
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH PEMBAYARAN PAJAK SECARA ONLINE TERHADAP KEPUASAN WAJIB PAJAK DENGAN VARIABEL MEDIASI DIGITAL LITERACY DI KPP PRATAMA CIMAHI Angela Sabatini Lappra; Lenita Waty; Rolyana Ferinia Pintauli
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1305

Abstract

Indonesia as a developing country, is increasingly utilizing digitalization to facilitate various transactions, including tax payments. Taxpayer satisfaction is an indicator used to measure the effectiveness of tax services, which can encourage compliance. This study aims to analyze the impact of online tax payments on digital literacy and taxpayer satisfaction, as well as the mediating role of digital literacy. The research was conducted on corporate taxpayers registered at KPP Pratama Cimahi using purposive sampling, involving 180 respondents. Data collection was done through questionnaires measured using a Likert scale. The data analysis technique used was Structural Equation Modeling Partial Least Squares (SEM-PLS) method.  The results showed that online tax payment has a significant impact on digital literacy (H1 accepted), but does not directly have a significant impact on taxpayer satisfaction (H2 rejected). Digital literacy has a significant impact on taxpayer satisfaction (H3 accepted) and mediates the relationship between online tax payment and taxpayer satisfaction (H4 accepted). The study concludes that improving digital literacy can strengthen the positive impact of using the online tax payment system on taxpayer satisfaction. The government needs to enhance socialization and digital infrastructure, as well as provide ongoing training to support the utilization of technology in tax payments.
Co-Authors Andre Alan Df Napitu Angela Sabatini Lappra Bryan Nababan Destryni Sinaga Fitriany Br Simbolon Francis Hutabarat Grace Orlyn Sitompul Heddry Purba Jenny Sihombing Jesica Anggreani Siringoringo Jointa Van Lois Simbolon Kyla Naomi Lesmana Ledy Alemita Br Tarigan Lidya Monalisa Putri Yohan Lorina Siregar Sudjiman Marthinus Ismail Meisy Sabat Tania Sirait Midian Pratama Marbun NAOMI THERESIA IRMAWAN NICOLAS K SIHOTANG Purba, Hedry Raja Adams Richard Friendly Simbolon Riky Sai Maruli Rivo Perenji Grisang Rolyana Ferinia Sihombing, Jenny Valentine Siagian