The Influence of Coretax, Tax Corner, and Tax Volunteers on Annual Personal Tax Return Reporting Compliance (a Study on Generation Z and Millennials in Lamongan)

Handariyatul  MAIMUNAH; Novi  DARMAYANTI; Moh. Ali  WAFA

doi:10.38142/jogta.v4i1.1466

Authors

Handariyatul MAIMUNAH Darul Ulum Islamic University, Indonesia
Novi DARMAYANTI Darul' Ulum Islamic University, Indonesia
Moh. Ali WAFA Darul' Ulum Islamic University, Indonesia

DOI:

https://doi.org/10.38142/jogta.v4i1.1466

Keywords:

Coretax, Tax Corner, Tax Volunteers, , Reporting Compliance, Annual Tax Return, Generation Z, Millennials, PLS-SEM

Abstract

This study investigates the influence of tax education programs—Coretax, Pojok Pajak, and Relawan Pajak—on the compliance of Annual Personal Income Tax Return (SPT) reporting among Generation Z and Millennial taxpayers in Lamongan Regency. A descriptive quantitative approach was employed using a survey method, with data collected through both online and offline questionnaires. The target population included taxpayers aged 18–44 who possess a Taxpayer Identification Number (NPWP) and utilize the e-Filing system. A total of 106 respondents were selected using the Lemeshow formula and a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The findings reveal that Coretax and Relawan Pajak have a positive and significant impact on Annual Tax Return compliance, with path coefficients of 0.512 and 0.502, respectively (t-statistics > 1.96; p-values < 0.05). In contrast, Pojok Pajak did not exhibit a statistically significant effect. Demographically, the majority of respondents were female (63.21%), from Generation Z (69.81%), had a high school/vocational school education (56.60%), and were predominantly students (60.38%). The study concludes that Coretax and Relawan Pajak are effective tools for enhancing tax compliance among young taxpayers in the digital age. Accordingly, these programs should be strengthened and further developed as part of tax policy initiatives in Lamongan Regency to foster greater awareness and voluntary compliance among Millennials and Generation Z.

References

Adhitama, S., & Johantri, B. (2023). Era Baru Program Relawan Pajak: Pemanfaatan Media Sosial Dalam Penyuluhan Pajak. Prosiding Sembadha, 4, 15–15. https://jurnal.pknstan.ac.id/index.php/sembadha/article/view/2456

Ani, N. P. E. P. (2023). Pengaruh Layanan Pojok Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dalam Pelaporan SPT Tahunan pada KPP Pratama Denbar. Politeknik Negri Bali. http://repository.pnb.ac.id/10104/%0Ahttp://repository.pnb.ac.id/10104/2/RAMA_62401_2015613031_0001096509_0002086212_part.pdf

Aras, A. K., Lince Bulutoding, & Della Fadhilatunisa. (2024). Pengaruh Kualitas Pelayanan Fiskus dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Relawan Pajak Sebagai Variabel Moderasi. Journal of Economic Education and Entrepreneurship Studies, 5(1), 80–99. https://doi.org/10.26858/je3s.v5i1.1887

Darmayasa I Nyoman, Putra Wibawa Bagus, & Nurhayanti Ketut. (2020). 3. E-Filling Dan Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Kajian Akuntansi, 4(2), 208–227. http://jurnal.ugj.ac.id/index.php/jka

Fanani, A. U. Z., & Anggoro, R. W. (2025). PENGARUH MENTAL AKUNTANSI , LITERASI PERPAJAKAN ,. Jurnal Aplikasi Manajemen, 36(1).

Fauziah, N. A., Kharisma, N. A., & Ramadani, A. (2025). Pendampingan Sistem E-Filing Kepada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Situbondo. Jurnal Penelitian Nusantara, 1, 747–752.

Hardika, N. S., Wicaksana, K. A. B., & Subratha, I. N. (2021). The Impact of Tax Knowledge, Tax Morale, and Tax Volunteer on Tax Compliance. Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020) Published by Atlantis Press SARL., 544, 98–103. https://doi.org/10.2991/assehr.k.210424.020

Harjon, A., & Nugroho, S. H. (2024). Pengaruh Green Marketing dan Service Quality Terhadap Customer’s Perceived Satisfaction yang Dimediasi Oleh Brand Image. Rekayasa, 17(1), 75–87. https://doi.org/10.21107/rekayasa.v17i1.24929

Hidayat, R., & Wati, S. R. (2022). Pengaruh kesadaran Wajib Pajak dan kualitas pelayanan pajak terhadap kepatuhan Wajib Pajak dalam membayar Pajak bumi dan Bangunan di kota Bandung. Owner, 6(4), 4009–4020. https://doi.org/10.33395/owner.v6i4.1068

Hidayati, B., Utami, I. S., Terbuka, U., Utami, I. S., & Terbuka, U. (2024). Millennial Vs Gen Z : Tax Knowledge, Tax Education, and Tax Compliance Millennial Vs Gen Z : Tax Knowledge, Tax Education, and Tax Compliance. INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS AND SOCIAL SCIENCE (IJEMBIS), July. https://doi.org/10.59889/ijembis.v4i1.434

Indryani, A. P., & Setyawan, N. D. (2024). Analysis Of Unesa Students’ Perceptions Of The Implementation Of The Core Tax Administration System (CTAS) In Indonesia In 2025. COUNT: Journal of Accounting, Business and Management, 2(2), 144–156. https://fahruddin.org/index.php/count

Noor, M. R. (2025). Pengaruh Tingkat Literasi Dan Digitalisasi Pajak Terhadap Kepatuhan Wajib Pajak. 7(1), 1–12.

Pajak, D. J. (2025). Pajak di Indonesia. Kementerian Keuangan Republik Indonesia. https://pajak.go.id/id/pajak

Purnomo, T., Sadiqin, A., & Arvita, R. (2025). Analisis Implementasi Aplikasi Pajak CoreTax dalam Meningkatkan Kepatuhan dan Efisiensi Pelaporan Pajak di Indonesia. Journal of Economics, Business, Management, Accounting and Social Sciences (JEBMASS), 3(2), 114–118.

Rahmadani, M., & Fauzihardani, E. (2024). Analisis Perbedaan Tingkat Pemahaman Pajak dan Moral Pajak pada Generasi Milenial dan Generasi Z Indonesia. Jurnal Eksplorasi Akuntansi, 6(2), 551–564. https://doi.org/10.24036/jea.v6i2.1538

Rahmawati, R., & Nurcahyani, N. (2025). CORETAX SYSTEM DALAM UPAYA REFORMASI ADMINISTRASI PERPAJAKAN ,. Jurnal Financia, 6(1).

Salsabila, I., & Kurniawan, R. (2023). Pengaruh tingkat literasi perpajakan, persepsi perpajakan, dan digitalisasi sistem perpajakan terhadap niat patuh pajak pada generasi z. Hope Economic Journal (MEGA), 1(3), 92–109.

Shoimah, S., Arisandra, M. L., & Wafa, M. A. (2024). DETERMINAN KEPATUHAN WAJIB PAJAK PEGAWAI NEGERI SIPIL (PNS) DI KECAMATAN SUGIO LAMONGAN. Sports Culture, 15(1), 72–86. https://doi.org/10.25130/sc.24.1.6

Sulistyowati, M., & Nuryati. (2024). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Sistem Administrasi Perpajakan Modern, Tax Amnesty dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Surakarta). Jurnal Akuntansi Dan Pajak, 24(02), 1–8. http://jurnal.stie-aas.ac.id/index.php/jap