Pengaruh Mental Accounting, Literasi Perpajakan, Digitalisasi Perpajakan, Dan Media Sosial Terhadap Kepatuhan Pajak Orang Pribadi

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Mental accounting positively influences individual taxpayer compliance intentions, leading to increased tax adherence.
Tax service digitalization significantly affects taxpayer compliance intentions, highlighting its importance in modern tax systems.
Social media's impact on individual taxpayer compliance intentions suggests its effectiveness as a communication tool for tax education.
Tax literacy does not appear to influence individual taxpayer compliance intentions, indicating potential areas for improvement.

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Quantitative research shows mental accounting and digitalization improve taxpayer compliance intentions, indicating the role of social media.

Fanani et al. (2025) studied this question.

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Quantitative research shows mental accounting and digitalization improve taxpayer compliance intentions, indicating the role of social media.