PENGARUH DIGITALISASI PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PEMODERASI PENGETAHUAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA CILEUNGSI

Mufida Allya Putri, . (2026) PENGARUH DIGITALISASI PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PEMODERASI PENGETAHUAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA CILEUNGSI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the influence of tax digitalization and the quality of tax services on individual taxpayer compliance, with tax knowledge as a moderating variable. The background of this research is based on the phenomenon of low taxpayer compliance at KPP Pratama Cileungsi, along with the development of digitalization and tax services. This research uses a primary quantitative approach with the Partial Least Square-Structural Equation Modeling (PLS-SEM) analysis method through the SmartPLS application. The sample in this study consists of 107 individual taxpayers registered at KPP Pratama Cileungsi who have used digital tax services. Data collection was carried out through the distribution of questionnaires both offline and online. The results of the study show that (1) tax digitalization has a positive effect on taxpayer compliance, (2) the quality of tax services has a positive effect on taxpayer compliance, (3) tax knowledge does not have a moderating role in strengthening the influence of tax digitalization, and (4) tax knowledge does not have a moderating role in strengthening the influence of tax service quality on taxpayer compliance.

Item Type: Thesis (Skripsi)
Additional Information: [No Panggil: 2010112068] [Pembimbing: Ekawati Jati Wibawaningsih] [Penguji 1: Suparna Wijaya] [Penguji 2: Husnah Nur Laela Ermaya]
Uncontrolled Keywords: quality of tax services, tax digitalization, tax knowledge, taxpayer compliance
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MUFIDA ALLYA PUTRI
Date Deposited: 26 Mar 2026 04:08
Last Modified: 26 Mar 2026 04:08
URI: http://repository.upnvj.ac.id/id/eprint/41945

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