PENGARUH LITERASI DIGITAL DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA JAKARTA CAKUNG 2026
DOI:
https://doi.org/10.31334/rfvp5v21Keywords:
Digital Literacy, Understanding of Tax Regulations, Taxpayer ComplianceAbstract
Individual taxpayer compliance at the Primary Tax Office (KPP Pratama) Jakarta Cakung has shown a significant downward trend from 2023 to 2025. This research aims to analyze the Impact of Digital Literacy and Understanding of Tax Regulations on Individual Taxpayer Compliance at KPP Pratama Jakarta Cakung in 2026. The research employs a quantitative method with data collected through questionnaires. The sampling technique used is purposive sampling, resulting in 100 respondents who are registered individual taxpayers at KPP Pratama Jakarta Cakung. Data were analyzed using multiple linear regression with SPSS version 30. The findings indicate that, partially, Digital Literacy has a positive and significant effect, while Understanding of Tax Regulations has a negative and significant effect on compliance. Simultaneously, both variables have a significant effect on Individual Taxpayer Compliance, while the remaining variance is influenced by other factors beyond the scope of this research.
Keywords : Digital Literacy, Understanding of Tax Regulations, Taxpayer Compliance
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