PENGARUH PENERAPAN E-FILING, PENGETAHUAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN PAJAK SEBAGAI VARIABEL MODERASI (Studi Kasus KPP Pratama Lamongan)

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Discussion

Survey shows improved taxpayer compliance in 100 individuals, suggesting tax knowledge and e-filing enhance compliance.

E-filing, tax knowledge, and taxpayer awareness significantly boost compliance rates, and
A notable finding reveals that tax service quality only moderates the tax knowledge-compliance link,
Analysis was performed using Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0 to ascertain relationships, and
Enhancing tax literacy and optimizing digital systems may lead to improved taxpayer compliance overall.

FITRIYAH et al. (2025) studied this question.

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