Effendy, Athania Nancy (2026) Peran Digitalisasi Perpajakan dalam Memoderasi Pengaruh Literasi Digital, Sanksi Pajak dan Pengetahuan Pajak terhadap Kepatuhan Pelaporan Pajak di Kecamatan Lakarsantri. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study examines the effect of digital literacy, tax sanctions, and tax knowledge on MSMEs’ tax reporting compliance, as well as the role of tax digitalization as a moderating variable. The research uses a quantitative approach with data collected through questionnaires from MSME actors in Lakarsantri District. The results show that digital literacy does not affect tax reporting compliance, while tax sanctions and tax knowledge have a significant effect on compliance. Furthermore, tax digitalization only moderates the relationship between tax sanctions and tax reporting compliance, but does not moderate the effect of digital literacy and tax knowledge. These findings indicate that taxpayer compliance is more influenced by external factors such as sanctions and internal understanding of taxation, while the role of digitalization is limited to strengthening the effect of tax sanctions. Keywords: digital literacy, tax sanctions, tax knowledge, tax digitalization, tax compliance, MSMEs
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 336 - PUBLIC FINANCE > 336.2 - TAXES & TAXATION 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | ATHANIA NANCY EFFENDY |
| Date Deposited: | 04 May 2026 02:41 |
| Last Modified: | 04 May 2026 02:41 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14084 |
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