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 (Universitas Muria Kudus)
Zaenal Afifi (Universitas Muria Kudus)
Retno Tri Handayani (Universitas Muria Kudus)

Accounting Journal of Ibrahimy (AJI)
Vol 3 No 2 (2025): Oktober

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.