The Influence of Coretax System Implementation, Tax Administration Effectiveness, and Tax Understanding on Tax Reporting Compliance Among Taxpayers at KPP Surabaya Pabean Cantikan in 2026
Abstract
This study aims to examine and identify the effects of the implementation of the Coretax System, tax administration effectiveness, and tax knowledge on tax reporting compliance, both partially and simultaneously. The study was conducted among taxpayers registered at the Surabaya Pabean Cantikan Tax Office. The sample size was determined using the Lemeshow formula, resulting in 97 respondents. Data were analyzed using multiple linear regression analysis. This study employed a quantitative approach using primary data collected through questionnaires distributed to taxpayers registered at the Surabaya Pabean Cantikan Tax Office. The data consisted of respondents' scores measuring the implementation of the Coretax System, tax administration effectiveness, tax knowledge, and tax reporting compliance. The collected data were tabulated using Microsoft Excel and subsequently analyzed with SPSS. Classical assumption tests and multiple linear regression analysis were performed to test the research hypotheses. The results indicate that the implementation of the Coretax System, tax administration effectiveness, and tax knowledge each have a positive and significant effect on tax reporting compliance. Furthermore, the simultaneous test demonstrates that the implementation of the Coretax System, tax administration effectiveness, and tax knowledge collectively have a positive and significant effect on tax reporting compliance.
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