Afifah, Nurul Fitri (2026) Pengaruh Literasi Pajak dan Pemanfaatan IT Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Efektivitas Core Tax Administration System (CTAS) Sebagai Variabel Moderasi Di KPP Pratama Sidoarjo Selatan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study was designed to examine and analyze the extent to which tax literacy and information technology implementation contribute to individual taxpayer compliance, by utilizing the effectiveness of the Core Tax Administration System (CTAS) as a moderating variable within the South Sidoarjo Pratama Tax Office (KPP Pratama). The research paradigm used in this study was quantitative with a causal design. The sample size of 98 respondents was determined using calculations based on the Slovin formula. The sampling procedure used probability sampling techniques with a convenience sampling approach. The data collection instrument used was a questionnaire as the primary data, distributed to individual taxpayers domiciled in the Candi District. Data processing and analysis were carried out using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method using SmartPLS software. The test results indicate that both tax literacy and the use of information technology partially have a positive and significant impact on individual taxpayer compliance. In testing the moderating effect, the effectiveness of the Core Tax Administration System (CTAS) was statistically significant in moderating and strengthening the relationship between tax literacy and taxpayer compliance. Conversely, the effectiveness of the Core Tax Administration System (CTAS) did not provide sufficient empirical evidence to be considered a moderating variable in the relationship between information technology utilization and individual taxpayer compliance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nurul Fitri Afifah | ||||||||
| Date Deposited: | 02 Jun 2026 04:08 | ||||||||
| Last Modified: | 02 Jun 2026 04:47 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/52422 |
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