Pengaruh Pengetahuan Pajak, Pemanfaatan Teknologi, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pajak UMKM dengan Coretax Sebagai Variabel Moderasi Pada Wajib Pajak Orang Pribadi di KPP Pratama Pare

Salma Nashwa Retwinda (Universitas Islam Kadiri)
Beby Hilda Agustin (Universitas Islam Kadiri)
Rike Selviasari (Universitas Islam Kadiri)

Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 3 No. 1 (2026): Juli - September

The purpose of this study is to determine the influence of tax knowledge, technology utilization, and taxpayer awareness on tax compliance among MSMEs. In this study, coretax serves as a moderating variable, with a focus on individual taxpayers who are MSME owners at the Pare Primary Tax Office. This study employs a quantitative approach using a survey method. A sample of 100 respondents was selected using accidental sampling. Data were collected via a Likert-scale questionnaire and analyzed using IBM SPSS software through several tests, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The results indicate that tax knowledge, technology utilization, and taxpayer awareness have a positive effect on MSME tax compliance. The moderation test shows that coretax influences the relationship between tax knowledge and MSME tax compliance but does not influence the relationship between technology utilization of taxpayer awareness and MSME tax compliance.