PENGARUH LITERASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN EFEKTIVITAS IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM (CTAS) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI UNIVERSITAS TRIDINANTI

YOLANDA, REZA (2026) PENGARUH LITERASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN EFEKTIVITAS IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM (CTAS) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI UNIVERSITAS TRIDINANTI. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK REZA YOLANDA. “Pengaruh Literasi Perpajakan, Kesadaran Wajib Pajak, dan Efektivitas Implementasi Coretax Administration System (CTAS) Terhadap kepatuhan Wajib Pajak Orang Pribadi di Universitas Tridinanti”. (Dibawah Bimbingan Ibu Hj. Dwi Septa Aryani, S.E.,M.Si.Ak,CA dan Ibu Amanda Oktariyani, S.E.,M.Si.,Ak). Penelitian ini bertujuan untuk menganalisis pengaruh literasi perpajakan, kesadaran wajib pajak, dan efektivitas implementasi Coretax Administration System (CTAS) terhadap kepatuhan wajib pajak orang pribadi pada dosen dan karyawan Universitas Tridinanti. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Populasi penelitian adalah dosen dan karyawan Universitas Tridinanti yang memiliki Nomor Pokok Wajib Pajak (NPWP), dengan jumlah sampel sebanyak 120 responden yang ditentukan menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Ordinal dan dianalisis menggunakan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui aplikasi SmartPLS 4. Analisis meliputi pengujian outer model, inner model, dan bootsraping untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa literasi perpajakan berpengaruh terhadap kepatuhan wajib pajak. Kesadaran wajib pajak juga berpengaruh terhadap kepatuhan wajib pajak serta merupakan variabel yang memiliki pengaruh paling besar terhadap kepatuhan wajib pajak. Selain itu, efektivitas implementasi Coretax Administration System (CTAS) juga berpengaruh terhadap kepatuhan wajib pajak. Berdasarkan hasil penelitian, dapat disimpulkan bahwa peningkatan literasi perpajakan, kesadaran wajib pajak, dan efektivitas implementasi CTAS mampu meningkatkan kepatuhan wajib pajak orang pribadi. Oleh karena itu, Direktorat Jenderal Pajak diharapkan terus meningkatkan edukasi perpajakan, memperkuat program sosialisasi untuk membangun kesadaran wajib pajak, serta mengoptimalkan kualitas implementasi CTAS agar sistem semakin mudah digunakan, stabil, dan mampu mendukung peningkatan kepatuhan wajib pajak secara berkelanjutan. Kata Kunci: Literasi Perpajakan, Kesadaran Wajib Pajak, Coretax Administration System (CTAS), Kepatuhan Wajib Pajak. xv ABSTRACT REZA YOLANDA. The Influence of Tax Literacy, Taxpayer Awareness, and the Effectiveness of the Implementation of the Core Tax Administration System (CTAS) on Individual Taxpayer Compliance at Universitas Tridinanti. (Under the Guidance of Hj. Dwi Septa Aryani, S.E., M.Si., Ak., CA and Amanda Oktariyani, S.E., M.Si., Ak.) This study aims to examine the influence of tax literacy, taxpayer awareness, and the effectiveness of the implementation of the Core Tax Administration System (CTAS) on individual taxpayer compliance among lecturers and administrative staff at Universitas Tridinanti. This research employed a quantitative approach using an associative research method. The population consisted of lecturers and administrative staff at Universitas Tridinanti who possess a Taxpayer Identification Number (NPWP). A total of 120 respondents were selected using a purposive sampling technique. Data were collected through a questionnaire employing an ordinal scale and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with SmartPLS 4 software. The analysis included the evaluation of the outer model, inner model, and bootstrapping to test the proposed research hypotheses. The findings indicate that tax literacy has a positive and significant effect on taxpayer compliance. Taxpayer awareness also has a positive and significant effect on taxpayer compliance, making it the variable with the strongest influence on taxpayer compliance. Furthermore, the effectiveness of the implementation of the Core Tax Administration System (CTAS) has a positive and significant effect on taxpayer compliance, Based on these findings, it can be concluded that improving tax literacy, taxpayer awareness, and the effectiveness of CTAS implementation can enhance individual taxpayer compliance. Therefore, the Directorate General of Taxes is expected to continuously improve tax education, strengthen tax awareness programs, and optimize the quality of CTAS implementation to ensure that the system is more user-friendly, reliable, and capable of supporting sustainable improvements in taxpayer compliance. Keywords: Tax Literacy, Taxpayer Awareness, Coretax Administration System (CTAS), Taxpayer Compliance.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny REZA YOLANDA
Date Deposited:	03 Aug 2026 03:15
Last Modified:	04 Aug 2026 03:59
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11199

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