Multitheoretical Analysis of Taxpayer Compliance in the Coretax Era

Hendro Paulus; Apollo Daito

doi:10.24912/ja.v30i1.3464

Authors

Hendro Paulus Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana
Apollo Daito Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana

DOI:

https://doi.org/10.24912/ja.v30i1.3464

Keywords: Tax Compliance; Tax Knowledge; Tax Sanction; Coretax; Tax Socialization.

Abstract

Tax compliance plays an important role in supporting state revenue, which is used to finance development and provide public services. Although the government has implemented tax reforms by simplifying the administrative system and implementing Coretax, the level of corporate taxpayer compliance in Indonesia still faces various challenges, including limited understanding of taxation, suboptimal effectiveness of sanctions, and technical obstacles in implementation. This study aims to analyze the influence of tax knowledge, tax sanctions, and Coretax implementation on corporate taxpayer compliance, with tax socialization as a moderating variable. Data were obtained from 400 corporate taxpayers registered at the Jakarta Pademangan Tax Office through random sampling and analyzed using Structural Equation Modeling (SEM) based on SMARTPLS 3.2.9. The results show that tax knowledge and sanctions have a positive effect on compliance, while Coretax has no direct effect. Tax socialization strengthens the influence of knowledge and Coretax, but weakens the influence of tax sanctions.

Author Biographies

Hendro Paulus, Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana

55524110019@student.mercubuana.ac.id

Apollo Daito, Department of Accounting, Faculty of Economic and Business, Universitas Mercu Buana

apollo@mercubuana.ac.id

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