Pengaruh Literasi Pajak, Pemanfaatan Teknologi, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan UMKM Dengan Coretax Sebagai Variabel Moderasi : Studi Kasus Pada UMKM Di Kecamatan Wonocolo Surabaya
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Abstract
This study aims to analyze the influence of tax literacy, the utilization of tax technology, and taxpayer awareness on MSME tax compliance, with Coretax serving as a moderating variable. This research employed a quantitative approach using a survey method involving 100 MSME taxpayers. The sample was selected using a purposive sampling technique, and data were collected through questionnaires. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial (t) tests, the coefficient of determination (R²), and indirect effect analysis through Coretax. The results indicate that tax literacy, the utilization of tax technology, and taxpayer awareness have a positive and significant effect on MSME tax compliance. Furthermore, Coretax positively moderates the effects of tax literacy, the utilization of tax technology, and taxpayer awareness on MSME tax compliance. The indirect effect coefficients were 0.146 for the relationship between tax literacy and MSME tax compliance through Coretax, 0.088 for the relationship between the utilization of tax technology and MSME tax compliance through Coretax, and 0.066 for the relationship between taxpayer awareness and MSME tax compliance through Coretax. These findings suggest that improving tax literacy, enhancing the utilization of tax technology, increasing taxpayer awareness, and implementing Coretax effectively can improve MSME tax compliance.
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