Sosialisasi Pajak sebagai Moderasi Pengaruh Literasi Pajak dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak

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Quantitative research shows significant effects of tax literacy and socialization on taxpayer compliance, suggesting the importance of tax education.

Taxpayer compliance significantly improves with increased tax literacy and effective socialization, showing the importance of education.
Findings reveal that tax socialization strengthens the relationship between tax literacy and compliance, enhancing taxpayer understanding.
Quantitative research using questionnaires analyzed with SPSS version 26 supports the need for improved digital tax methods.
This highlights the vital role of tax education in boosting compliance, but the effect of digitalization needs further exploration.

Aini et al. (2025) studied this question.

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Quantitative research shows significant effects of tax literacy and socialization on taxpayer compliance, suggesting the importance of tax education.