The Effect of Coretax Implementation and Tax Awareness on Taxpayer Compliance: The Moderating Role of Trust in Tax Authorities
Main Article Content
Abstract
This study aims to examine the effect of Coretax implementation and tax awareness on taxpayer compliance, with trust in tax authorities as a moderating variable in Malang City. This study employs a quantitative approach using a survey method. The population consists of individual taxpayers subject to Article 21 Income Tax who are registered in Malang City and use or are familiar with the Coretax digital tax administration system. Using the Slovin formula with a 10% margin of error, a total of 100 respondents were selected through accidental sampling. Data were analyzed using descriptive statistics and Moderated Regression Analysis (MRA). The results show that Coretax implementation and tax awareness have positive and significant effects on taxpayer compliance. Trust in tax authorities also has a direct and significant effect on taxpayer compliance and significantly strengthens the effects of both Coretax implementation and tax awareness on taxpayer compliance. These findings indicate that trust in tax authorities functions as a quasi-moderator in the relationships between Coretax implementation and tax awareness and taxpayer compliance. The findings highlight the importance of strengthening digital tax administration while building institutional trust to encourage taxpayer compliance.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Aini, A. N., Suhatmi, E. C., & Meikhati, E. (2025). Pengaruh Kepercayaan pada Pemerintah, Literasi Pajak, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Pajak, 26(1), 1–10. https://doi.org/10.29040/jap.v26i1.18055
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Alm, J., Bloomquist, K. M., & McKee, M. (2015). On the external validity of laboratory tax compliance experiments. Economic Inquiry, 53(2), 1170–1186.
Aprilani, L., & Astuti, D. S. P. (2025). Efektivitas Implementasi Aplikasi Coretax, Kewajiban Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. Studi Kasus Wajib Pajak Orang Pribadi Di KPP Pratama Surakarta. Jurnal Nirta: Studi Inovasi, 5(1), 44–62. https://doi.org/10.61412/jnsi.v5i1.289
Arslan, R., Latif, A. S., Ramdani, C. S., & Septanta, R. (2025). Pengaruh kesadaran pajak, pelayanan pajak terhadap kepatuhan wajib pajak. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 5(1), 218–226. https://doi.org/10.37481/jmeb.v5i1.1191
Dewani, S., & Setiyawati, H. (2025). Tax Digitalization and Cooperative Compliance: A Trust-Mediated Model of Tax Compliance: Study of Corporate Taxpayers Registered with Kanwil DJP Jakarta Timur. Jurnal Ilmiah Akuntansi Kesatuan, 13(4), 955–960. https://doi.org/10.37641/jiakes.v13i4.3842
Dhiu, P. K., & Handayani, N. (2023). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Dan Kebijakan Insentif Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 12(7), 1–17.
Direktorat Jenderal Pajak. (2025). Coretax. https://www.pajak.go.id/reformdjp/Coretax/
Hamilton, B. (2021). Tax Administration 2021: Comparative Information on Oecd and Other Advanced and Emerging Economies. Tax Administration: Comparative Information on OECD and Other Advanced and Emerging Economies, 1–228.
Hidayatullah, S., Candra, H., Azzahra, S. A., Arza, Z., & Azzahra, P. N. (2026). Implikasi Penerapan Sistem Coretax Terhadap Kepatuhan Pajak Pada PT. Pelnas Baruna Jaya Di Kota Batam. Jurnal Lentera Bisnis, 15(1), 403–414. https://doi.org/10.34127/jrlab.v15i1.1968
James, S., & Alley, C. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Service, 2(2), 27–42.
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge university press.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
Maulina, N., Sopian, S., & Ningrum, L. (2025). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Dan Pemanfaatan Layanan Perpajakan Digital Terhadap Kepatuhan Wajib Pajak PPh 21 Pada Karyawan Bank BRI Kantor Cabang Cikarang. Jurnal Minfo Polgan, 14(1), 1258–1268. https://doi.org/10.33395/jmp.v14i1.15025
Muliari, N. K., & Setiawan, P. E. (2011). Pengaruh persepsi tentang sanksi perpajakan dan Kesadaran wajib pajak pada kepatuhan Pelaporan wajib pajak orang pribadi di kantor Pelayanan pajak pratama denpasar timur. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1), 1–23.
Mustapha, B., & Obid, S. N. B. S. (2015). Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System. Procedia - Social and Behavioral Sciences, 172, 2–9. https://doi.org/10.1016/j.sbspro.2015.01.328
Nurmantu, S. (2003). Pengantar perpajakan. Jakarta: Yayasan Obor Indonesia.
OECD. (2022). Tax Administration 2022: Comparative Information on OECD and Other Advanced and Emerging Economies. OECD Publishing.
Oktaviani, D., Lestari, L., Doktoralina, C. M., Mareta, S., & Manshur, T. (2025). Kepatuhan Wajib Pajak: Pemanfaatan Sistem Coretax, Literasi Pajak dan Kemudahan Akses Layanan Perpajakan Dengan Kesadaran Pajak Sebagai Variabel Moderasi (Pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Grogol Petamburan Tahun 2024). Journal of Accounting and Finance Management, 6(5), 2275–2286. https://doi.org/10.38035/jafm.v6i5.2567
Prastiwi, A. M., Hertati, L., & Syafitri, L. (2026). Pengaruh Penerapan Sistem Coretax dan Kualitas Layanan Coretax terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Wilayah Kota Palembang. Accounting Global Journal, 10(1), 97–113.
Rizky, D., & Setiawan, S. R. D. (2026). Pelaporan SPT Tembus 10,1 Juta, Aktivasi Coretax DJP 17,3 Juta Akun. Kompas.Com. https://money.kompas.com/read/2026/03/31/135102426/pelaporan-spt-tembus-101-juta-aktivasi-coretax-djp-173-juta-akun
Safitri, N., Pangaribuan, D., & Sianipar, P. B. H. (2025). Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Moralitas Pajak terhadap Kepatuhan Wajib Pajak dengan Budaya Pajak sebagai Variabel Moderasi. Jurnal Riset Ekonomi Dan Akuntansi, 3(1), 321–339. https://doi.org/10.54066/jrea-itb.v3i1.3078
Saniyyah, R., & Rokhmania, N. A. (2025). Pengaruh Kepercayaan Pada Pemerintah, Insentif Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Rumpun Manajemen Dan Ekonomi, 2(6), 433–445. https://doi.org/10.61722/jrme.v2i6.7658
Setiady, M. A., & Budyastuti, T. (2025). Pengaruh Pengetahuan Perpajakan, Nasionalisme, dan Kepercayaan Pada Pemerintah Terhadap Kepatuhan WPOP. Jurnal Ekonomi Dan Bisnis (EK&BI), 8(1), 353–360. https://doi.org/10.37600/ek&bi.v8i1.2418
Tan, R., Hizkiel, Y. D., Firmansyah, A., & Trisnawati, E. (2021). Kepatuhan wajib pajak di era pandemi COVID 19: Kesadaran wajib pajak, pelayanan perpajakan, peraturan perpajakan. Educoretax, 1(3), 208–218. https://doi.org/10.54957/educoretax.v1i3.35
Zulkarnain, Z., & Iskandar, E. A. (2019). Kepatuhan wajib pajak melalui pengetahuan perpajakan dan kepercayaan pada pemerintah. CAKRAWALA – Repositori IMWI, 2(1), 87–99.