The Effect of Tax Socialization, Tax System Digitalization, and Tax Literacy on Individual Taxpayer Compliance
Abstract
An empirical inquiry was undertaken to ascertain whether Tax Socialization, Tax System Digitalization, and Tax Literacy condition Individual Taxpayer Compliance among educators domiciled in Jumantono District, Karanganyar Regency. The investigation adopted a quantitative-associative paradigm, operationalized through a cross-sectional survey. Its sampling frame encompassed 398 kindergarten, elementary, junior-high, and vocational-high-school teachers; from this universe, 207 participants were recruited via purposive sampling under proportional allocation. Questionnaire responses, recorded on a five-point Likert continuum, constituted the evidentiary corpus and were interrogated through Partial Least Squares–Structural Equation Modeling (PLS-SEM) in SmartPLS 4. Analytical procedures comprised measurement-model validation, structural-model scrutiny, bootstrapping, and assessment of predictive performance. Inferentially, Tax Socialization exhibited a positive yet statistically non-significant association with Taxpayer Compliance; Tax System Digitalization likewise failed to manifest a significant direct effect. Conversely, Tax Literacy emerged as the sole construct exerting a statistically significant direct influence, characterized by a positive direction and large effect magnitude. Collectively, the three exogenous predictors accounted for 66.3% of compliance variance. Moreover, the model demonstrated predictive relevance vis-à-vis a naïve benchmark, albeit with comparatively constrained predictive potency when juxtaposed with a linear model. Ergo, the evidence suggests that actionable fiscal knowledge and comprehension constitute a more proximate determinant of compliance enhancement than either socialization mechanisms or digital tax-service provision in isolation.
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