Skripsi

PENGETAHUAN PAJAK, PERSEPSI KEMUDAHAN, DAN KEPATUHAN WAJIB PAJAK DI ERA DIGITAL: MEDIASI ADOPSI TEKNOLOGI

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This study aims to analyze the effect of tax knowledge and perceived ease of use (PEOU) on the compliance of non-employee individual taxpayers in Palembang City, with technology adoption serving as a mediating variable. In addition, the study compares compliance levels across three income categories (low, medium, and high) to identify any significant differences between groups. A quantitative method with a causal approach was employed. Data were collected through a survey of 120 non-employee taxpayers who use the e-Filing and e-Form systems, using a Semantic Differential scale questionnaire. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and Welch’s ANOVA. The results show that tax knowledge positively influences technology adoption, but does not have a significant direct effect on taxpayer compliance. Perceived ease of use has a positive and significant effect on both technology adoption and taxpayer compliance. Technology adoption is proven to partially mediate the effect of perceived ease of use on compliance. Welch’s ANOVA indicates that there are no significant differences in compliance levels across income groups. The findings imply that the Directorate General of Taxes needs to strengthen education strategies, tax literacy initiatives, and taxpayers’ digital capabilities in order to enhance voluntary compliance in the era of digitalized tax administration.

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Detail Information

Series Title

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Call Number

T1884262025

Publisher

Indralaya : Prodi Magister Manajemen, Fakultas Ekonomi Sriwijaya., 2025

Collation

xviii, 111 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Magister Manajemen
Kepatuhan pajak

Specific Detail Info

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Statement of Responsibility

TUTI

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