Tax Knowledge, Nationalism, and E-Filing System in Individual Taxpayer Compliance

Taxation is the primary source of state revenue used to finance government operations and support national development aimed at enhancing public welfare and the provision of public facilities. However, taxation is also perceived as a burden by taxpayers, making tax compliance a critical issue in optimizing government revenue. This study aims to examine the effects of Tax Knowledge, Nationalism, and The Implementation of the E-Filing System on Individual Taxpayer Compliance in Jakarta, Indonesia. This study employs an explanatory causal research design and uses a sample of 100 individual taxpayers residing in Jakarta, Indonesia. Data are analyzed using multiple linear regression analysis. The results indicate that tax knowledge, nationalism, and the implementation of the e-filing system positively affect individual taxpayer compliance. Theoretically, this study contributes to the behavioral taxation literature by integrating cognitive factors (tax knowledge), socio-psychological factors (nationalism), and technological factors (e-filing) to explain individual taxpayer compliance. Practically, the findings provide insights for tax authorities in formulating policies to enhance taxpayer compliance through strengthened tax education, the internalization of national values, and the optimization of digital tax administration systems.