Hita Akuntansi dan Keuangan
Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan

Pengaruh Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak di Mediasi Oleh Sistem Pajak Elektronik

Rimbi Rianthi, Gusti Ayu Putu (Unknown)
Alit Erlina Wati, Ni Wayan (Unknown)



Article Info

Publish Date
31 Oct 2025

Abstract

The development of a country's economy depends on an efficient tax structure.  Taxes constitute the primary instrument within Indonesia’s state revenue structure, functioning to fund government expenditures. This research seeks to explore the mediating effect of the computerized tax system in the relationship between tax knowledge and individual taxpayer compliance.  A questionnaire survey of 115 individual taxpayers at KPP Pratama Tabanan was used in this quantitative investigation. By applying SEM-PLS as the analytical method, the study demonstrates that tax knowledge has a favorable effect on taxpayer compliance and promotes the adoption of the electronic tax system, and that the electronic tax system has a favorable effect on compliance.  According to mediation tests, the electronic tax system somewhat mediates the relationship between tax knowledge and compliance.  These findings suggest that increasing tax literacy and utilizing computerized tax systems to their fullest potential are two crucial strategies for improving compliance.

Copyrights © 2025






Journal Info

Abbrev

HAK

Publisher

Subject

Economics, Econometrics & Finance

Description

- Akuntansi - Budaya - Akuntansi - Agama - Akuntansi - Pendidikan - Akuntansi - Pasar Modal - Akuntansi Forensik - Akuntansi Keprilakuan - Akuntansi Lingkungan - Akuntansi Manajemen - Akuntansi Perpajakan - Auditing - Akuntansi Sektor Publik - Akuntansi Keuangan - Sistem Informasi ...