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All Journal Accounting Journal of Ibrahimy (AJI)
Nabila Rahmawati Alamri
Universitas Muria Kudus
Economics, Econometrics & Finance Social Sciences

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PENGARUH EDUKASI PAJAK, LITERASI DIGITAL, SISTEM E-FILING, DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS KANTOR PAJAK PRATAMA KUDUS) Nabila Rahmawati Alamri; Zaenal Afifi; Retno Tri Handayani
Accounting Journal of Ibrahimy (AJI) Vol 3 No 2 (2025): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v3i2.7995

Abstract

This research aimed to analyze the influence of tax education, digital literacy, e filing system, and level of education on individual taxpayer compliance. This research was conducted at the Kudus Pratama Tax Service Office using quantitative methods. Data was collected through a purposive sampling questionnaire distributed to 400 taxpayers, then analyzed using multiple linear regression and obtained using the SPSS 25 tool. The research results showed that tax education and the e-filing system and level of education had a significant positive effect on taxpayer compliance. However, digital literacy did not have a significant effect on fulfilling individual tax obligations. These findings indicated that increasing tax education and optimizing the e-filing system as well as improving one's education can increase individual taxpayer compliance.
Co-Authors Afifi, Zaenal Retno Tri Handayani