Dampak Literasi Pajak terhadap Kepatuhan Pajak Pribadi Generasi Z melalui Peran Coretax

Wahyu Dian Lestari (Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern)
Edwin Zusrony (Universitas Sains dan Teknologi Komputer)
Ratnaningrum Ratnaningrum (Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern)

Moneter : Jurnal Ekonomi dan Keuangan
Vol. 4 No. 4 (2026): Oktober : Moneter : Jurnal Ekonomi dan Keuangan

This study aims to analyze the effect of tax literacy on tax compliance among Gen Z individual taxpayers, with Coretax as the mediating variable. Low tax compliance among young people is the root cause of the problem, given the lack of tax literacy and the suboptimal implementation of digital tax systems. This study employs a quantitative approach using a survey method, involving 100 Gen Z individual taxpayers in Semarang Regency, Central Java, who were selected through purposive sampling. Data analysis was performed using SEM-PLS and processed with SmartPLS version 4.1.1.8. The study’s findings show that tax literacy has a positive and significant impact on taxpayer compliance and Coretax. Coretax has a positive impact on taxpayer compliance and mediates the effect of tax literacy on taxpayer compliance. This indicates that improving tax literacy without ensuring accessibility to and understanding of the Coretax system is not enough. This study makes a theoretical contribution to the expansion of tax behavior theory and a practical contribution to the Directorate General of Taxes in developing more effective digital outreach strategies.