The Effect of Tax Socialization, Tax Information Technology Adaptability, and Tax Sanctions on Taxpayer Compliance Moderated by Coretax Application Perception

This study analyzes the influence of tax socialization, adaptability of tax information technology, and tax sanctions on taxpayer compliance, with the perception of the Coretax application as a moderation variable. Using a quantitative and purposive sampling approach, data was collected from 301 taxpayers at KPP Pratama Jakarta Kelapa Gading through a Likert 1–5 questionnaire, then analyzed by multiple linear regression and Moderated Regression Analysis (MRA). The results showed: (1) tax socialization, (2) tax IT adaptability, and (3) tax sanctions respectively had a positive and significant effect on taxpayer compliance; (4) the perception of Coretax does not moderate the influence of socialization (H4 is rejected); (5) the perception of Coretax does not moderate the influence of IT adaptability; and (6) Coretax's perception significantly weakens the effect of tax sanctions on compliance, indicating that positive perceptions of Coretax reduce taxpayers' dependence on sanctions as a driver of compliance.

Tax Socialization; Tax IT Adaptability; Tax Sanctions; Coretax Application Perception; Taxpayer Compliance; Moderated Regression Analysis

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