DIGITAL LITERACY AS A MODERATOR IN THE EFFECT OF TAX AWARENESS AND E-FILING EFFECTIVENESS ON TAXPAYER COMPLIANCE

Abstract

This study seeks to examine the influence of tax awareness and e-filing effectiveness on taxpayer compliance, with digital literacy acting as a moderating variable at KPP Pratama Malang. The population consists of individual taxpayers registered at KPP Pratama Malang who possess a Tax Identification Number (TIN), and the sample consists of 100 individual taxpayers from this population. The analysis in this study was conducted using Partial Least Squares (PLS). The results indicate several key findings: Tax awareness has a positive and significant impact on taxpayer compliance at KPP Pratama Malang. Similarly, the effectiveness of e-filing positively and significantly influences taxpayer compliance. However, digital literacy does not moderate the relationship between tax awareness and taxpayer compliance, nor does it moderate the relationship between e-filing effectiveness and taxpayer compliance at KPP Pratama Malang .