PENGARUH LITERASI PERPAJAKAN DAN PENGGUNAAN APLIKASI CORETAX TERHADAP KEPATUHAN WAJIB PAJAK BADAN YANG TERDAFTAR DI KABUPATEN ROKAN HULU

INDONESIA

Abstract

The purpose of this study is to determine the effect of tax literacy and the use of the Coretax application on corporate taxpayer compliance. This study uses primary data obtained directly from original sources, meaning primary data is data sourced directly from respondents. The method used was a survey. The data collection technique used was a questionnaire, and the data analysis method used was partial least squares (PLS). The sample size for this study was 400 corporate taxpayers at the Pasir Pengaraian Tax Office (KP2KP). The sampling technique used was purposive sampling.

The results show that tax literacy and the use of the Coretax application significantly influence corporate taxpayer compliance. Tax literacy and the use of the Coretax application jointly influence corporate taxpayer compliance

Keywords: Taxpayer Literacy, Use of the Coretax Application, and CorporateTaxpayer Compliance