Jurnal Akuntansi dan Pajak
Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025

Pengaruh Kepercayaan pada Pemerintah, Literasi Pajak, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak

Aida Nur Aini (Unknown)
Erna Chotidjah Suhatmi (Unknown)
Ety Meikhati (Unknown)



Article Info

Publish Date
22 Aug 2025

Abstract

This research seek to analyze the impact of Trust in Government, Tax Literacy, and Tax Digitalization on Tax Compliance. The study focuses on individual taxpayers registered at the Surakarta Primary Tax Office (KPP Pratama Surakarta), involving a total sample of 100 respondents. A quantitave method was applied, utilizing primary data obtained trough questioneres distributed both face-to-face and online via via G-Forms through WhatsApp. Data processing and analysis were carried out using SPSS version 26. Based on the analysis, the R² value obtained 0.307, indicating that 30.7% of the variation in Tax Compliance can be accounted for by the independent variables used in the model. The F-test results yield a significance level of 0.000, suggesting that the variables examined collectively exert a statistically significant influence on Tax Compliance. The partial test (t-test) shows that Trust in Government (Sig. 0,051) has a significance value greater than 0.05, meaning it does not significantly influence Tax Compliance. Meanwhile, Tax Literacy (sig. 0.000) and Tax Digitalization (sig. 0.007) significantly influence Tax Compliance, as indicated by significance values below 0.05.

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...