ANALISIS TAX KNOWLEDGE DAN LITERASI DIGITAL KEPADA KEPATUHAN WAJIB PAJAK AFFILIATE

Abstract

This study aims to explore how tax knowledge and digital literacy can influence the compliance of taxpayers participating in the affiliate program in Dukuh Tengah Village, Buduran, Sidoarjo, amid the transition to Coretax 2026. Using a qualitative methodological paradigm grounded in Husserl’s interpretive phenomenology, data were collected through the triangulation of semi-structured interviews, participant observation, and documents from six Shopee-TikTok affiliates aged 19–28. The research findings reveal variations in compliance (40–90%): basic tax knowledge (NPWP, Final Income Tax at 0.5%) encourages tax return filing, while digital literacy is hindered by internet connectivity issues and the complexity of e-Filing. The integrated KAP-TAM model explains that perceived usefulness and ease of use are the primary drivers. Contributions include theoretical validation for the rural gig economy context, recommendations for local DGT outreach, and strategies to increase the compliance target to 81.92% to minimize tax leakage from digital MSMEs.