Kesadaran Pajak, Self-Assessment System, dan Digitalisasi terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Religiusitas sebagai Variabel Mediasi

Jauharotun Nisa’, Afifudin Afifudin, Junaidi Junaidi

Abstract


This study aims to analyze the influence of tax awareness, the self-assessment system, and digitalization on individual taxpayer compliance, with religiosity as a mediating variable. This study employs a quantitative approach using primary data obtained through the distribution of questionnaires to individual taxpayers who have used digital tax services in Malang City. A total of 106 respondents’ data were analyzed in this study. Data analysis employed SEM-PLS. The results indicate that tax awareness, the self-assessment system, and digitalization have a positive and significant effect on individual taxpayer compliance. Religiosity does not significantly influence individual taxpayer compliance and fails to mediate the relationship between tax awareness, the self-assessment system, and digitalization regarding individual taxpayer compliance. These findings indicate that taxpayer compliance is more directly influenced by factors such as tax awareness, the implementation of the tax system, and the convenience of digital tax services than by religiosity.

Keywords: Tax awareness, self-assessment system, digitalization, religiosity, individual taxpayer compliance.


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References


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