ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING
Vol. 16 No. 01 (2026): ANALISIS VOLUME 16 NO. 01 TAHUN 2026

Pengaruh Literasi Pajak dan Transformasi Digital Terhadap Kepatuhan Pajak

Abraham, Stenly (Unknown)
Waty, Lenita (Unknown)
Sudjiman, Lorina Suregar (Unknown)



Article Info

Publish Date
31 Mar 2026

Abstract

This study explores the relationship between taxpayer compliance, tax literacy, and digital transformation. In this study, 60 respondents at the Pratama Cimahi Tax Office, Bandung, West Java, were given a questionnaire to collect data. Data were analyzed using PLS-SEM. The results of the outer model test indicate that all constructs have met the validity and reliability criteria. The inner model test shows that Tax Literacy has a positive and significant effect on Tax Compliance with a coefficient value of 0.563 and a p-value of 0.000, and Digital Transformation has a positive and significant effect with a coefficient value of 0.345 and a p-value of 0.002. The R-Square value of 0.697 indicates that the two independent variables are able to explain 69.7% of the variation in Tax Compliance. Thus, increasing tax literacy and optimizing digital transformation play an important role in improving taxpayer compliance.

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Journal Info

Abbrev

analisis

Publisher

Subject

Economics, Econometrics & Finance

Description

SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS AND ACCOUNTING with the registered number print ISSN 1907-5189; online ISSN 2722-6328, is an open access, peer-reviewed journal whose goal is to publish original research papers on current issues in general economics, management, accounting, ...