Al-Kharaj: Journal of Islamic Economic and Business
Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi

The Influence of Taxpayer Awareness, Digital Tax Literacy, and Service Quality on Taxpayer Compliance in Pamekasan Regency

Hayati, Rini Nur (Unknown)
Alfian, Nurul (Unknown)



Article Info

Publish Date
27 Mar 2026

Abstract

This study aims to analyze the influence of taxpayer awareness, digital tax literacy, and service quality on individual taxpayer compliance in Pamekasan Regency. The research employed a quantitative approach with an associative method. The sample consisted of 97 individual taxpayers selected using an accidental sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The results show that taxpayer awareness, digital tax literacy, and service quality have a positive and significant effect on taxpayer compliance. Simultaneously, the three independent variables explain 59.1% of the variation in taxpayer compliance, while the remaining 40.9% is influenced by other factors outside the research model. These findings emphasize the importance of improving taxpayer awareness, strengthening digital tax literacy, and enhancing service quality to encourage sustainable taxpayer compliance.

Copyrights © 2026






Journal Info

Abbrev

alkharaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Al-Kharaj, Journal of Islamic Economic and Business is peer-reviewed journal published by program studi ekonomi syariah , Institut Agama Islam Negeri (IAIN) Palopo. Al-Kharaj focus on the research of Islamic Economic and Business. The aims of this journal is to explore and develop economic related ...