Pengaruh Tingkat Literasi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Pembayaran Bea Materai

Abstract

This study aims to analyze the influence of tax literacy levels on taxpayer compliance in the payment of stamp duty, both through conventional means and via the electronic system (e-Stamp). Stamp duty is one of the tax instruments imposed on documents with legal power or economic value, yet it is often neglected by taxpayers due to a lack of understanding. In the era of digitalization and simplification of tax administration, tax literacy becomes a crucial factor in determining awareness and compliant behavior toward tax obligations. This research adopts a quantitative approach by distributing questionnaires to a number of respondents and analyzing the data using a simple linear regression method to examine the relationship between the two variables. The results show a positive and significant relationship between tax literacy levels and taxpayer compliance in paying stamp duty. In other words, the higher a person's understanding of tax concepts and obligations, the more likely they are to comply with stamp duty payment requirements. These findings have important implications for policymakers to enhance ongoing tax education and outreach programs in order to encourage voluntary compliance and optimize state revenue.

keywords: tax literacy, taxpayer compliance, stamp duty, e-Stamp, taxation.