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

Solusi: Jurnal Kajian Ekonomi dan Bisnis
Vol. 20 No. 2 (2025)

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.