Pengaruh Pengetahuan Pajak, Kepercayaan Otoritas Pajak, Penerapan Aplikasi e-Faktur terhadap Kepatuhan Pengusaha Kena Pajak

Suci Paradigma (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya)
Dahniyar Daud (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya)
Ruslan Ruslan (Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya)

Al-Buhuts (e-journal)
Vol. 22 No. 1 (2026): Al-Buhuts

Indonesia’s Value-Added Tax (VAT) revenue depends on the compliance of taxable businesses in issuing tax invoices, collecting output tax, claiming input tax credits, and filing periodic tax returns on time; however, the literature on tax compliance in Indonesia is still dominated by studies on individual taxpayers and MSME operators, while taxable businesses as entities subject to VAT obligations have received relatively little comprehensive research. This study aims to examine the influence of tax knowledge, trust in tax authorities, and the use of the e-Faktur application on the compliance of taxable businesses, both partially and simultaneously, while also identifying the most dominant determinants. A quantitative approach was used with primary data collected via questionnaires from taxable business owners and analyzed using multiple linear regression after testing classical assumptions, including validity, reliability, normality, multicollinearity, and heteroscedasticity. The results of the analysis indicate that tax knowledge, trust in tax authorities, and the implementation of the e-Invoice system simultaneously have a significant effect on taxpayer compliance, with trust in tax authorities being the most dominant determinant, followed by tax knowledge and e-Invoice implementation. These findings confirm that the digitization of tax administration through e-Faktur is not sufficient on its own without a foundation of tax understanding and trust in tax authorities; thus, formal compliance risks not being accompanied by substantive compliance. In practical terms, tax authorities need to strengthen tax education programs aimed at fostering a technical understanding of VAT obligations and building trust through fair and transparent services, while the development of the e-Invoicing system should focus on user-friendliness to reduce barriers to compliance. The limitations of this study lie in the use of perceptual data and the limited scope of respondents; therefore, generalizations of the findings should be made with caution.