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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
J. L. Belo, Tiend
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Penerapan Sistem e-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Mediasi J. L. Belo, Tiend; Se, Hyronimus; D. Gadi Djou, Laurentius
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (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.v8i3.10584

Abstract

This study aims to analyze the influence of taxpayer awareness, tax knowledge, and the implementation of the e-Filing system on taxpayer compliance, with tax socialization as a mediating variable. The study sample consisted of 30 individual taxpayers using e-Filing in Ende Regency using a purposive sampling approach. The analysis technique used Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that tax knowledge has a positive and significant effect on taxpayer compliance. Conversely, taxpayer awareness and the implementation of the e-Filing system do not directly affect taxpayer compliance. Tax socialization also has no significant effect on taxpayer compliance and does not mediate the relationship between awareness, tax knowledge, and e-Filing implementation on taxpayer compliance. These findings emphasize the importance of improving tax literacy as a key factor in improving taxpayer compliance.
Co-Authors Hyronimus Se Laurentius Dominicus Gadi Djou