Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Vol. 12 No. 02 (2026): Volume 12 Nomor 02, Juni 2026 Published

PENGARUH LITERASI PAJAK DAN PEMANFAATAN APLIKASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA DOSEN FAKULTAS KESEHATAN UNIVERSITAS ADIWANGSA JAMBI

Echin Xizley Orlanda (Universitas Adiwangsa Jambi)
Haviz Taufik (Universitas Adiwangsa Jambi)
Aditya Pradana (Universitas Adiwangsa Jambi)



Article Info

Publish Date
03 Jun 2026

Abstract

This study aims to analyze the influence of tax literacy and the utilization of tax applications on tax compliance among lecturers at the Faculty of Health, Universitas Adiwangsa Jambi. This research employed a quantitative approach using a purposive sampling technique involving 30 respondents who possess a Taxpayer Identification Number (NPWP) and independently fulfill their tax reporting obligations. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression. The results indicate that tax literacy does not have a significant partial effect on tax compliance (Sig. = 0.440 > 0.05), while the utilization of tax applications has a significant positive effect on tax compliance (Sig. = 0.007 < 0.05). Simultaneously, tax literacy and the utilization of tax applications significantly affect tax compliance (Sig. = 0.011 < 0.05). The coefficient of determination (R²) of 0.282 indicates that both independent variables explain 28.2% of the variation in tax compliance, while the remaining 71.8% is influenced by other factors outside this study. These findings suggest that the ease of using tax applications plays an important role in improving tax compliance, whereas tax literacy requires support from other factors to produce a stronger influence on taxpayers' compliance.

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Journal Info

Abbrev

didaktik

Publisher

Subject

Education

Description

Didaktik : Jurnal Ilmiah PGSD STKIP Subang adalah salah satu jurnal yang dterbitkan oleh STKIP Subang, jurnal ini mempunyai bidang cakupan yaitu Penelitian Pendidikan. Terbit pada bulan Juni dan Desember setiap tahunnya. Didaktik : Jurnal Ilmiah PGSD STKIP Subang melalui proses review oleh dua ...