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All Journal Solusi: Jurnal Kajian Ekonomi dan Bisnis
Ussholehah, Ernawan Septia Putri
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Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH MENTAL ACCOUNTING DAN DIGITALISASI LAYANAN PERPAJAKAN TERHADAP INTENSI KEPATUHAN WAJIB PAJAK SERTA PERAN MEDIA SOSIAL SEBAGAI PEMODERASI PENGARUH LITERASI PERPAJAKAN TERHADAP INTENSI KEPATUHAN WAJIB PAJAK Ussholehah, Ernawan Septia Putri; Sungkono, Surawan Setya Budi
Kajian Ekonomi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i2.269

Abstract

This study aims to analyze the influence of tax literacy, mental accounting, and the digitalization of tax services on taxpayers' compliance intention, as well as examine the role of social media as a moderating variable. This research uses a quantitative approach with primary data collected through questionnaires distributed to 388 respondents who possess a Tax Identification Number (NPWP) and have previously filed their tax returns (SPT). The data analysis technique employed is Moderated Regression Analysis (MRA) with the assistance of SmartPLS software. The results show that tax literacy, mental accounting, and digitalization of tax services significantly influence taxpayers' compliance intention. In addition, social media does not significantly moderate the relationship between tax literacy and taxpayers' compliance intention.
Co-Authors Sungkono, Surawan Setya Budi