Izdihar, Edgar Daffa (2026) Pengaruh Kepatuhan Pajak Terhadap Kenaikan Pendapatan Pajak Yang Dimediasi Oleh Teknologi Coretax UMKM di Surabaya. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of tax compliance on the increase in tax revenue, with Coretax technology as a mediating variable among MSMEs in Surabaya. The background of this research is based on the low level of tax compliance among MSMEs in Surabaya, despite government efforts to digitalize through the Coretax system to simplify tax administration. This research employs a quantitative method. Data collection was conducted using a sampling technique targeting respondents with a sample size of 193 MSME owners in Surabaya, while the data analysis technique used in this study is Partial Least Squares (PLS).The results indicate that tax compliance has a significant positive effect on both the increase in tax revenue and the utilization of Coretax technology. Furthermore, Coretax technology has a significant positive effect on the increase in tax revenue and significantly mediates the effect of tax compliance on the increase in tax revenue.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Edgar Daffa Izdihar | ||||||||
| Date Deposited: | 03 Jul 2026 06:32 | ||||||||
| Last Modified: | 03 Jul 2026 07:25 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54511 |
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