The Influence Of Digital Tax Literacy On Formal Compliance Of Individual Taxpayers Following NIK-NPWP Integration
DOI:
https://doi.org/10.24256/kharaj.v8i2.9930Keywords:
Digital Tax Literacy, Formal Compliance, NIK-NPWP, TPB, TAMAbstract
This research seeks to examine the extent to which digital tax literacy influences the formal compliance of individual taxpayers subsequent to the NIK-NPWP integration at the Kediri Pratama Tax Service Office. Employing a quantitative methodology with an explanatory design, cross-sectional data were gathered in December 2025 from 58 active taxpayer respondents who had successfully completed the NIK-NPWP matching process. The measurement instrument was subjected to validation through a pilot examination of 30 respondents (r-table = 0,361) and subsequently analyzed via simple linear regression utilizing SPSS version 27. Empirical findings confirm that digital tax literacy exerts a positive and statistically significant influence on formal compliance (t-count = 5,765 > t-table = 1,673; sig = 0,000; β = 0,497). The coefficient of determination R² = 0,372 reveals that 37,2% of the variance in formal compliance is attributable to digital tax literacy. These findings corroborate the integrative theoretical framework of the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM), explaining that digital tax literacy strengthens both the perceived usefulness and perceived ease of use of digital tax systems. The practical implications of this research highlight the critical need for a digital tax literacy program structured around four core dimensions: comprehension of NIK-NPWP regulatory provisions, proficiency in operating DGT Online and e-Filing platforms, cognizance of taxpayer rights and obligations, and technical problem-solving capabilities.
Keywords: Digital Tax Literacy, Formal Compliance, NIK-NPWP, TPB, TAM
References
Agusetiawati, W. D., Askandar, N. S., & Nandiroh, U. (2024). Pengaruh Edukasi Pajak, Literasi Digital, dan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Riset Akuntansi, 13(01), 680–691. http://jim.unisma.ac.id/index.php/jra/article/view/24785
Aida Nur Aini, Erna Chotidjah Suhatmi, & Ety Meikhati. (2025). Pengaruh Kepercayaan pada Pemerintah, Literasi Pajak, dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Dan Pajak, 26(1). https://doi.org/10.29040/jap.v26i1.18055
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Alm, J. (2019). What Motivates Tax Compliance? Journal of Economic Surveys, 33(2), 353–388. https://doi.org/10.1111/joes.12272
Asosiasi Penyelenggara Jasa Internet Indonesia. (2023). Survei Penetrasi dan Perilaku Pengguna Internet Indonesia 2023. Laporan Survei APJII. https://apjii.or.id/berita/d/survei-apjii-pengguna-internet-di-indonesia-tembus-215-juta-orang
Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences (2nd ed.). Lawrence Erlbaum Associates.
Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Direktorat Jenderal Pajak. (2023). Pemerintah Targetkan Penerimaan Pajak 2023 Rp 1,718 triliun. Direktorat Jenderal Pajak. https://stats.pajak.go.id/id/berita/pemerintah-targetkan-penerimaan-pajak-2023-rp1718-triliun
Direktorat Jenderal Pajak. (2024a). Kinerja Penyampaian SPT Tahunan dan Target Kepatuhan Formal 2024. Siaran Pers Direktorat Jenderal Pajak. https://pajak.go.id/en/node/107312
Direktorat Jenderal Pajak. (2024b). Update Pemadanan NIK-NPWP: Lebih dari 75 Juta NIK Berhasil Dipadankan. Berita Resmi Direktorat Jenderal Pajak. https://pajak.go.id/index.php/id/artikel/urgensi-pemadanan-nik-npwp?
Ghozali, I. (2021). Aplikasi Analisis Multivariete dengan Program IBM SPSS 26 (Edisi 10). Badan Penerbit Universitas Diponegoro.
Green, S. B. (1991). How Many Subjects Does It Take to Do a Regression Analysis? Multivariate Behavioral Research, 26(3), 499–510. https://doi.org/10.1207/s15327906mbr2603_7
Hadinata, A., & Marpaung, E. I. (2025). Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak dengan Mediasi Kesadaran Pajak. Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI), 5(1), 81–96. https://journal.moestopo.ac.id/index.php/jakpi/article/view/5580
Imanda, A. N., Alrasyid, H., & Sari, A. F. K. (2025). Pengaruh Literasi Pajak, Digitalisasi, dan Kualitas Pelayanan Pajak terhadap Kepatuhan Wajib Pajak di Kabupaten Sidoarjo. E-Jurnal Ilmiah Riset Akuntansi, 14(01), 639–649. http://jim.unisma.ac.id/index.php/jra
Kantor Pelayanan Pajak Pratama Kediri. (2025). Data Validasi Pemadanan NIK-NPWP KPP Pratama Kediri. In Data Internal Tidak Dipublikasikan. Kantor Pelayanan Pajak Pratama Kediri.
Kirchler, E. (2007). The Economic Psychology of Tax Behaviour. Cambridge University Press. https://doi.org/10.1017/CBO9780511628238
Ndung, O., & Methasari, M. (2025). Pengaruh Literasi Pajak, Digital Literasi dan Implementasi M-Tax Application Terhadap Kepatuhan Wajib Pajak Individu. International Journal of Applied Finance and Business Studies, 13(1), 45–58. https://ijafibs.pelnus.ac.id/index.php/ijafibs/article/view/371
Palar, B. E. , M. R. S. , & P. H. (2024). Pengaruh Pemahaman Digitalisasi Sistem Administrasi Pajak Dan Digital Transformasi Terhadap Kepatuhan Pajak Non-Karyawan. JURNAL LENTERA BISNIS, 13(3), 1699–1716. https://doi.org/10.34127/jrlab.v13i3.1217
Pemerintah Republik Indonesia. (2022). Peraturan Menteri Keuangan Nomor 112/PMK.03/2022 tentang Nomor Pokok Wajib Pajak bagi Wajib Pajak Orang Pribadi, Wajib Pajak Badan, dan Wajib Pajak Instansi Pemerintah. Berita Negara Republik Indonesia Tahun 2022 Nomor 660. In Berita Negara Republik Indonesia Tahun 2022 Nomor 660. Kementerian Keuangan Republik Indonesia. https://peraturan.bpk.go.id/Details/217310/pmk-no-112
Putri, A., Maryam, S., Tanno, A., & Rahmawaty, D. (2023). Pengaruh Penerapan Modernisasi Sistem Administrasi Perpajakan, Literasi Pajak Dan Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Bukittinggi. Jurnal Akuntansi Kompetif, 6(2), 347–353. https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/1425
Roscoe, J. T. (1975). Fundamental Research Statistics for the Behavioral Sciences (2nd ed.). Holt, Rinehart and Winston.
Saputra, K. T., Darmawan, N. A. S., & Putra, P. Y. P. (2025). Pengaruh Literasi Perpajakan, Sanksi Pajak, dan Digitalisasi Sistem Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Singaraja. Vokasi : Jurnal Riset Akuntansi, 14(3). https://doi.org/10.23887/vjra.v14i3.100786
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Edisi 3). Alfabeta.
Triansyah, I., & Putra, R. R. (2025). Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Literasi Digital Sebagai Pemoderasi. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 4(4), 6784–6797. https://doi.org/10.56799/ekoma.v4i4.8256
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Mutiatus Shalihah, F Fauziyah, Ahmad Yani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
