Pengaruh Literasi, Moral Pajak, Digitalisasi Perpajakan Terhadap Niat Patuh PPh Orang Pribadi Mahasiswa Unimed

Abstrak

Tax compliance among young people determines the sustainability of future state revenue, particularly after the National Identity Number (NIK) was adopted as the Taxpayer Identification Number and the Coretax system was implemented. This study analyzes the effect of tax literacy, tax morale, and tax system digitalization on individual income tax compliance intention among students as prospective taxpayers, grounded in the Theory of Planned Behavior. Using a quantitative associative approach, data were collected through an online five-point Likert questionnaire from 100 active students of Universitas Negeri Medan across faculties, determined by the Slovin formula and selected through purposive sampling, and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that tax literacy and tax morale have a positive and significant effect on compliance intention, with tax literacy as the most dominant factor, whereas tax system digitalization has a positive but insignificant effect. Simultaneously, the three variables have a significant effect and explain 72.7% of the variance in compliance intention (R² = 0.727). These findings provide input for universities and the Directorate General of Taxes in strengthening tax education and assistance in using digital tax services for prospective taxpayers.