Faktor-Faktor Penggerak Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Tigaraksa : Pemahaman Penerapan Aplikasi dan Kesadaran Wajib Pajak

Muhammad Rizal Saragih; Rusdi Rusdi

doi:10.37481/jmoi.v5i1.239

Authors

Muhammad Rizal Saragih Universitas Pamulang
Rusdi Rusdi Universitas Pamulang

DOI:

https://doi.org/10.37481/jmoi.v5i1.239

Keywords:

Coretax Application, Taxpayer Awareness, Taxpayer Compliance, Tax Digitalization, Corporate Taxpayers

Abstract

The background of this research is rooted in ongoing efforts to improve tax compliance through digital tax administration systems, where the effectiveness of such systems depends on taxpayers’ ability to understand and utilize them, as well as their awareness of tax obligations. This study examines the effect of understanding the implementation of the Coretax application and taxpayer awareness on taxpayer compliance. A quantitative approach was employed using a survey method, with questionnaires distributed to 100 corporate taxpayers registered at the Tigaraksa Primary Tax Office (KPP Pratama Tigaraksa). The collected data were analyzed using SPSS version 27 and multiple linear regression analysis. The results indicate that understanding the implementation of the Coretax application does not have a significant partial effect on taxpayer compliance. However, when combined with taxpayer awareness, these variables explain a portion of the variation in compliance, suggesting that other factors outside the research model also influence taxpayer behavior. These findings imply that improving taxpayers’ understanding of the Coretax system, along with strengthening tax awareness, remains important for enhancing compliance levels. Furthermore, identifying additional influencing factors is necessary to achieve more optimal and sustainable taxpayer compliance.

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