Al-Kharaj: Journal of Islamic Economic and Business
Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi

The Effect Of Coretax And Tax Knowledge On Taxpayer Compliance With Taxpayer Awareness As A Moderating Variable

Aisa Corolla (Universitas Islam Kadiri)
Srikalimah (Universitas Islam Kadiri)
Moch Wahyudi (Universitas Islam Kadiri)



Article Info

Publish Date
07 Jun 2026

Abstract

Abstract This study aims to analyze the influence of Coretax and tax knowledge on taxpayer compliance with taxpayer awareness as a moderating variable at the Kediri Pratama Tax Office in 2025.This research is a quantitative research. The population in this study are Individual Taxpayers (WPOP) who are actively registered and have an obligation to report Annual Tax Returns at the Kediri Pratama Tax Office in 2025. The number of samples in this study is 100 respondents calculated using the Slovin formula. Data collection was carried out using a questionnaire, while the data analysis technique used Moderated Regression Analysis (MRA) with the help of SPSS software. The results of this study indicate that (1) Coretax has a significant positive effect on taxpayer compliance; (2) tax knowledge does not have a significant effect on taxpayer compliance; (3) taxpayer awareness is not able to moderate (does not strengthen or weaken) the effect of Coretax on taxpayer compliance; (4) taxpayer awareness is not able to moderate the effect of tax knowledge on taxpayer compliance; and (5)Coretax, tax knowledge, and taxpayer awareness simultaneously influence taxpayer compliance. Keywords:Coretax, Taxpayer Compliance, Taxpayer Awareness, Tax Knowledge

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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 ...