PENGARUH SELF ASSESMENT SYSTEM, DIGITAL LITERACY, DAN E-FILING TERHADAP KEPATUHAN PAJAK DENGAN TAX KNOWLEDGE SEBAGAI MODERASI

This study examines the influence of the Self-Assessment System, Digital Literacy, and E-Filing on tax compliance, and evaluates whether Tax Knowledge moderates these relationships. The research targets individual taxpayers registered at the Batu Primary Tax Office. Using a quantitative approach and purposive sampling, data were analyzed with multiple linear regression and Moderated Regression Analysis (MRA). The results show that the Self-Assessment System, Digital Literacy, and E-Filing significantly affect tax compliance. However, Tax Knowledge does not moderate the relationship between the independent variables and tax compliance. These findings highlight that while systems and technology improve compliance, tax knowledge alone does not strengthen this effect.