The Influence of Tax Literacy, Tax Digitalization, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Ngawi

Abstract

Taxpayer compliance remains a major concern in Indonesia is tax system, particulary among individual taxpayers conducting business activities and independent professions. Improving tax compliance requires various supporting factors, including tax literacy, tax digitalization and tax socialization on individual taxpayer compliance at KPP Pratama Ngawi. This research employed a quantitative explanatory approach using a survey method. The sample consisted of 100 respondents selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS version 27. The results indicate that tax literacy, tax digitalization and tax socialization each have a positive and significant effect on individual taxpayer compliance. Simultaneously, these three independent variables also have a significant effect on taxpayer compliance, with an Adjusted R Square value of 0,605. These findings suggest that improving taxpayers’ understanding of taxation, optimizing digital tax services and strengthening tax socialization programs can enhance voluntary tax compliance among individual taxpayers registered at KPP Pratama Ngawi.