JAKBS
Vol. 4 No. 2 (2026): Juli - September

Pengaruh Edukasi Perpajakan, Literasi Digital, dan Sifat Machiavellian Terhadap Kepatuhan Wajib Pajak

Novita Candra Sasmita Fransisca (Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang)
Eko Sasongko Priyadi (Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Pamulang)



Article Info

Publish Date
30 Aug 2026

Abstract

This study aims to determine the influence of tax education, digital literacy, and machiavellian on taxpayer compliance among undergraduate accounting students Pamulang University specializing in taxation. The research methode used is quantitative method with a non-probability sampling jenuh, resulting in a sample of 131 respondents. Data were collected via likert scale questionnaires and analyzed using SPSS version 25, including tests for validity, reliability, classical assumptions, multiple linear regression, the coefficient of determination, and hypothesis testing. The analysis results indicate that tax education, digital litercay, and machiavellian have a significant influence on taxpayer compliance, simultaneously, tax education, digital literacy, and Machiavellian influence taxpayer compliance.

Copyrights © 2026






Journal Info

Abbrev

jakbs

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, ...