Pengaruh Pemahaman Peraturan Perpajakan, Tarif Pajak, dan Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Kepercayaan Wajib Pajak sebagai Variabel Moderasi

Filia Theresia Kurniawaty (Universitas Kristen Maranatha)
Lidya Agustina (Universitas Kristen Maranatha)

Jurnal Akuntansi dan Keuangan
Vol. 5 No. 4 (2026): Oktober 2026

Suboptimal taxpayer compliance in Indonesia remains a challenge in efforts to increase state revenue derived from taxation. This condition underscores the importance of examining the factors that shape compliance. The present study investigates the effects of understanding of tax regulations, tax rates, and tax digitalization on compliance, while incorporating trust as a moderating variable. A quantitative approach was employed by distributing questionnaires to 120 registered taxpayers in Bandung City. The data were analyzed using Moderated Regression Analysis (MRA). The findings reveal that understanding of tax regulations and tax rates have an effect on compliance, whereas tax digitalization does not exert a direct effect. The moderation analysis further confirms that taxpayer trust strengthens the relationships between understanding of tax regulations, tax rates, tax digitalization, and compliance. The findings underscore the important role of taxpayer trust in enhancing compliance. Furthermore, the findings may provide a useful basis for tax authorities when formulating tax policies and improving tax administration services to strengthen taxpayer trust and enhancing compliance.