Pengaruh Efektivitas Konten Edukasi Pajak dan Penggunaan Platform Digital terhadap Kepatuhan Wajib Pajak di Era Digital

Muhammad Daffa Satria Dewa, Nur Diana, Dwiyani Sudaryanti

Abstract


This study examines the impact of tax education content effectiveness and digital platform usage on taxpayer compliance in the digital era. Motivated by low compliance levels despite digital innovations and tax education efforts, a quantitative approach with multiple linear regression was applied to data from 80 lecturers and employees at Universitas Islam Malang. The findings reveal that the use of digital platforms (e-Filing, e-Billing, DJP social media) significantly and positively influences taxpayer compliance, whereas the tax education content does not yield a significant effect. Together, these variables explain 42.7% of the variation in compliance, with digital platforms emerging as the dominant factor, aligning with the Technology Acceptance Model (TAM) which emphasizes ease of use and perceived benefits. In conclusion, improving taxpayer compliance in the digital era relies more on optimizing user-friendly and transparent digital platforms and on revitalizing tax education content with interactive formats. Practical recommendations include the development of AI-based features and the integration of tax education into higher education curricula.

Keywords: Taxpayer compliance, digital platform, tax education, digital era, multiple linear regression.


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References


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