THE EFFECTS OF DIGITAL LITERACY, PRACTICAL EXPERIENCE, AND TAX EDUCATION ON STUDENTS’ READINESS

Abstract

The transformation of the tax system toward digitalization requires students to develop readiness supported by digital skills, practical experience, learning effectiveness, and self-confidence. This study aims to examine the effects of digital literacy, practical experience, and tax learning effectiveness on students’ readiness, as well as the moderating role of self-efficacy. A quantitative approach was employed through a survey of 88 students from the Faculty of Economics and Business, Universitas Sains Al-Qur’an (UNSIQ) Jawa Tengah in Wonosobo, from the 2022 and 2023 cohorts who had completed taxation courses. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that digital literacy has a negative and significant effect, while practical experience and learning effectiveness have positive and significant effects on students’ readiness. Self-efficacy moderates the effect of digital literacy but does not moderate the effects of practical experience or learning effectiveness.