Pengaruh Pemahaman Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Pelaporan SPT Tahunan dengan Digital Literacy sebagai Variabel Moderasi

Abstract

The increasing use of digital tax services through e-Filing requires taxpayers to possess adequate tax knowledge, awareness, and digital literacy to fulfill their annual tax return filing obligations. However, the implementation of digital tax reporting does not necessarily ensure optimal taxpayer compliance, making it important to examine the factors that influence compliance and the role of digital literacy in strengthening or weakening these relationships. This study examines the effect of tax knowledge and taxpayer awareness on annual tax return filing compliance through e-Filing, with digital literacy serving as a moderating variable among employees of PT Fokus Hegar Resik. A quantitative associative research design was employed using primary data collected through questionnaires. The study involved 129 respondents selected through purposive sampling. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics version 27. The findings indicate that tax knowledge and taxpayer awareness have a positive and significant effect on annual tax return filing compliance. Furthermore, digital literacy significantly strengthens the relationship between tax knowledge and compliance, while it weakens the relationship between taxpayer awareness and compliance. The coefficient of determination increased from 63.6% to 70.1% after moderation. These findings highlight the importance of integrating tax knowledge, taxpayer awareness, and digital literacy to improve annual tax return filing compliance.