Pengaruh Literasi Pajak, Motivasi Membayar Pajak, dan Pemahaman Perpajakan Digital Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Pelaku UMKM di Tangerang Selatan)

Moh. Nasrullah Kh (Universitas Pamulang)
Siti Asmonah (Universitas Pamulang)
Ingga Maulana (Universitas Pamulang)

Jurnal Penelitian dan Pengabdian Masyarakat
Vol. 4 No. 4 (2026): November 2026 In Press

This study aims to analyze the influence of tax literacy, motivation to pay taxes, and understanding of digital taxation on taxpayer compliance. Data for this study were collected by distributing questionnaires to business operators. Using a purposive sampling method, a final sample of 117 valid and usable respondents was obtained. The data analysis technique employed was Multiple Linear Regression using SPSS software version 26. The results indicate that tax literacy, motivation to pay taxes, and understanding of digital taxation simultaneously have a significant effect on taxpayer compliance. Individually, all three independent variables have a positive and significant impact on taxpayer compliance, with the understanding of digital taxation exerting the most dominant influence. The study's implications suggest that MSME compliance levels will be optimized when supported by a synergy of solid tax knowledge, strong internal moral motivation, and proficiency in operating modern digital tax administration systems.