http://ejournal.uniks.ac.id/index.php/KHITMAH/issue/feed 2025-09-13T15:57:08+07:00 ZUL AMMAR zulammar02@gmail.com Open Journal Systems <p style="text-align: justify;">Nama “<em>Ekonomi</em>&nbsp;AL-Khitmah” terdiri dari gabungan kata “Ekonomi” dan “Al-Khitmah”. <strong><em>Ekonomi</em></strong>&nbsp;menurut John Stuart Mill (seorang ekonom dan filsuf kebangsaan Inggris) adalah Praktek Ilmiah tentang pengeluaran dan penagihan keuangan (Priyono dan Ismail, 2012). <strong>Kata Al-Khitmah diambil dari bahasa arab yang artinya pelaporan peristiwa keuangan.</strong></p> http://ejournal.uniks.ac.id/index.php/KHITMAH/article/view/4157 2025-09-13T15:57:08+07:00 Elfriska Elfriska 210301001@student.umri.ac.id R. Septian Armel 210301001@student.umri.ac.id Siti Samsiah 210301001@student.umri.ac.id

<p><strong><em>. </em></strong><em>This study aims to examine the effect of tax literacy, tax morale and tax socialization on individual taxpayer compliance with tax digitalization as a moderating variable. In this study, the data used is primary data with a data collection method using a questionnaire. The population in this study were Individual Taxpayers at KPP Pratama Pekanbaru Senapelan. Sampling using the simple random sampling method. There were 142 respondents who were the samples in the study. This study is a quantitative study with data obtained processed using IBM Statistics SPSS 25. The results of the study indicate that taxpayer awareness, tax sanctions and risk preferences of tax literacy, tax morale and tax socialization partially influence individual taxpayer compliance at KPP Pratama Pekanbaru Senapelan. Tax digitalization can moderate the relationship between tax literacy, tax morale and tax socialization on individual taxpayer compliance at KPP Pratama Pekanbaru Senapelan.</em></p> <p><strong>Keywords:</strong> <em>Tax Literacy, Tax Morale, Tax Socialization, Tax Digitalization Taxpayer Compliance</em></p>

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