Era Baru Edukasi Perpajakan dan Pengaruhnya Terhadap Peningkatan Kepatuhan Wajib Pajak
DOI:
https://doi.org/10.55587/jla.v6i3.400Keywords:
Tax, Digital, Content, StudentsAbstract
Purpose: This study aims to examine the impact of digital content use, digital media literacy, and the intensity of digital services on tax compliance.
Method: The study was conducted at Batam State Polytechnic, involving accounting students who were currently studying or had completed taxation courses. Sampling was conducted using a purposive sampling method using the Slovin formula, resulting in a sample size of 90 students. Data were collected through questionnaires, and multiple linear regression analysis was used for data analysis.
Finding: The test results indicate that the use of digital content, digital media literacy, and the intensity of digital services have a positive effect on tax compliance in the study sample.
Novelty: This study provides a new empirical contribution regarding the effectiveness of digital tax content strategies in the context of accounting vocational students at Batam State Polytechnic, a segment of prospective taxpayers that has not been widely studied before, especially among students who already have formal tax knowledge.
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