PENGARUH WAWASAN PERPAJAKAN DAN LITERASI DIGITAL TERHADAP PENERAPAN CORETAX BAGI WAJIB PAJAK ORANG PRIBADI

This study aims to analyze the effect of tax knowledge and digital literacy on the implementation of Coretax among individual taxpayers in the HSSE unit of PT Pelindo Banyuwangi. This research uses a quantitative approach with an associative research type, using primary data collected through questionnaires distributed to 43 respondents. The data analysis techniques include validity and reliability tests, classical assumption tests, and multiple linear regression analysis using SPSS. The results show that tax knowledge has a negative and significant effect on the implementation of Coretax, while digital literacy has a positive and significant effect on the implementation of Coretax. Simultaneously, tax knowledge and digital literacy have a significant effect on the implementation of Coretax. These findings indicate that higher tax knowledge does not necessarily lead to increased use of the Coretax system, whereas digital literacy plays a crucial role in supporting the optimal implementation of digital-based tax systems.