PENGARUH TAX LITERACY, CORETAX, DAN KEMUDAHAN SISTEM PERPAJAKAN DIGITAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Yolanne Lim
Susanto Salim

Jurnal Paradigma Akuntansi
Vol. 8 No. 3 (2026): Juli 2026

This study aims to determine the effect of tax literacy, Coretax utilization, and perceived ease of use of the digital tax administration system on individual taxpayer compliance. The data used are primary data obtained through questionnaires distributed to individual taxpayers in Indonesia. The sampling technique used convenience sampling with a total of 162 respondents. Data were processed using SPSS version 29 with multiple linear regression analysis. The results indicate that tax literacy has a positive and significant effect on individual taxpayer compliance. Coretax utilization also has a positive and significant effect on individual taxpayer compliance. In addition, perceived ease of use of the digital tax administration system has a positive and significant effect on individual taxpayer compliance.