<![CDATA[Purpose: This study aims to examine the effects of tax literacy, perceived ease of use of the Core Tax System, and tax awareness on the tax morale of prospective taxpayers, particularly accounting and taxation students in Bandar Lampung.Research Methodology: The study used a quantitative approach, collected data by giving questionnaires to 85 students who were studying accounting, with a focus on taxation. The data were analyzed using PLS-SEM through the SmartPLS 4.0.Results: The results indicate that tax literacy has a positive and significant impact on tax morale, whereas ease of using the Core Tax System has a negative impact. Having a good understanding of taxes can have a positive and significant impact on people's willingness to pay taxes. The R-square value of 0.586 shows that tax literacy, how easy people find the Core Tax System to use, and their level of tax awareness together account for 58.6% of the differences in tax morale.Conclusions: Tax literacy and tax awareness are important factors in strengthening the tax morale of prospective taxpayers, whereas perceived ease of the Core Tax System alone does not significantly influence tax morale.Limitations: This study is limited to accounting and taxation students in Bandar Lampung, which could limit how widely the results can be applied to potential taxpayer groups.Contributions: This study adds to the field of taxation by combining tax literacy, views on digital tax systems, and awareness of taxes into a framework that helps explain tax morale among future taxpayers.]]>
Copyrights © 2026
