THE EFFECT OF TAX EDUCATION, TAX UNDERSTANDING, AND TAX DIGITALIZATION ON TAX PAYMENT COMPLIANCE OF PROSPECTIVE STUDENT TAXPAYERS

Abstract

This research aims to identify factors that influence an individual’s tax compliance. The factors analyzed include tax education, tax understanding, and the digitalization of the tax system. The research subjects were students of UIN Raden Mas Said Surakarta who had taken a taxation course. The obtained population was 589 people, with a minimum sample of 86 respondents calculated using the Slovin formula. According to this study, tax compliance was positively and significantly impacted by each of the independent variables.