Optimalisasi Tax Education Melalui Konten Digital Sebagai Upaya Peningkatan Kepatuhan Wajib Pajak

Abstract

Tax compliance is the behavior of taxpayers in fulfilling all tax obligations and exercising their tax rights. Efforts to enhance tax compliance include leveraging digital content, enhancing digital media literacy, and improving digital service intensity. This study aims to examine the impact of digital content usage, digital media literacy, and digital service intensity on tax compliance. The research was conducted at the State Polytechnic of Batam, involving active Accounting students who are currently enrolled in or have completed taxation courses. Sampling was carried out using purposive sampling method applying Slovin's formula, resulting in a sample size of 90 students. Data were collected through questionnaires, and multiple linear regression analysis was employed for data analysis. The hypothesis testing results indicate that digital content usage, digital media literacy, and digital service intensity positively influence tax compliance among the sample population.