ANALISIS PENGARUH IMPLEMENTASI CORETAX TERHADAP KEPATUHAN PELAPORAN SPT DENGAN LITERASI DIGITAL SEBAGAI VARIABEL MODERASI
Abstract
ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh implementasi CoreTax terhadap kepatuhan pelaporan Surat Pemberitahuan Tahunan (SPT) wajib pajak badan di Palembang dengan literasi digital sebagai variabel moderasi. Pendekatan kuantitatif kausal digunakan dengan sampel 100 wajib pajak badan yang dipilih melalui purposive sampling dan telah menggunakan CoreTax minimal 9 bulan. Hasil penelitian menunjukkan bahwa implementasi CoreTax berpengaruh positif dan signifikan terhadap kepatuhan pelaporan SPT. Literasi digital terbukti memoderasi hubungan tersebut, dengan pengaruh yang lebih kuat pada wajib pajak yang memiliki literasi digital tinggi. Temuan ini mengimplikasikan perlunya otoritas pajak untuk memperkuat literasi digital melalui program sosialisasi dan pelatihan guna mengoptimalkan efektivitas sistem CoreTax.
ABSTRACT
The research seeks to examine the impact of CoreTax adoption on compliance with Annual Tax Return (SPT) submissions by corporate taxpayers in Palembang, incorporating digital literacy as a moderating factor. A quantitative causal methodology was applied, involving a sample of 100 corporate taxpayers chosen through purposive sampling, all of whom had utilized CoreTax for a minimum of 9 months. Results demonstrate that CoreTax implementation exerts a positive and substantial effect on SPT reporting compliance. Furthermore, digital literacy acts as a moderator in this association, amplifying the influence for taxpayers possessing advanced digital skills. These outcomes highlight the importance for tax officials to improve digital literacy via educational initiatives and training to maximize the efficiency of the CoreTax platform.
Keywords
References
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DOI: 10.34204/jiafe.v11i2.12992
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