Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)

Pengaruh Kesadaran Wajib Pajak, Literasi Pajak dan Pemanfaatan Teknologi Terhadap Kepatuhan Wajib Pajak Kota Medan dengan Coretax Sebagai Variabel Moderasi

Latersia Br Gurusinga (Sekolah Tinggi Manajemen Bisnis Multi SMART)
Ferry Hidayat (Sekolah Tinggi Manajemen Bisnis Multi SMART)
Claudia Chaniago (Sekolah Tinggi Manajemen Bisnis Multi SMART)



Article Info

Publish Date
10 Sep 2026

Abstract

This study aims to examine the influence of taxpayer awareness, tax literacy, and technology utilization on taxpayer compliance in Medan City, with Coretax serving as a moderating variable. This research employed a quantitative approach, with data collected through questionnaires distributed to taxpayers in Medan City. The collected data were analyzed using the PLS-SEM method with the assistance of SmartPLS software. The findings indicate that taxpayer awareness has a positive and significant effect on taxpayer compliance. In addition, Coretax has a positive and significant direct effect on taxpayer compliance. However, tax literacy and technology utilization do not have a significant effect on taxpayer compliance. Furthermore, the moderation analysis reveals that Coretax is unable to moderate the relationship between taxpayer awareness, tax literacy, and technology utilization and taxpayer compliance. These findings suggest that taxpayer compliance in Medan City is primarily influenced by taxpayer awareness and the direct implementation of the Coretax system rather than by tax literacy, technology utilization, or the moderating role of Coretax. The findings of this study are expected to provide valuable insights for the Directorate General of Taxes in formulating policies to improve taxpayer compliance through strengthening taxpayer awareness and optimizing the implementation of the Coretax system.

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Journal Info

Abbrev

JAAPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi ...