Influence Tax Knowledge, Taxpayer Awareness, Quality Services and Sanctions Taxation to Taxpayer Compliance

Faridatul Hanifah, Defha Eka Febriani, Rista Prastiya, Fajar Umi Latifatul Asnab, Ahmad Lazuardi Firdaus and Amri Amrulloh
Additional contact information
Faridatul Hanifah: Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic
Defha Eka Febriani: Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic
Rista Prastiya: Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic
Fajar Umi Latifatul Asnab: Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic
Ahmad Lazuardi Firdaus: Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic
Amri Amrulloh: Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic

Journal Economic Business Innovation, 2024, vol. 1, issue 2, 110-123

Abstract: This research aims to determine the influence of tax knowledge, taxpayer awareness, service quality and tax sanctions on individual taxpayer compliance. This research was conducted at Madiun State Polytechnic. This type of research is quantitative research. This research uses the Slovin formula to determine the sample size of 85 individual taxpayers at the Madiun State Polytechnic, using a purposive sampling method. The analysis technique used is multiple linear regression. The research results show that tax knowledge and service quality have a positive effect on taxpayer compliance because the higher the level of knowledge and quality of tax services, the easier it is for taxpayers to understand tax regulations and fulfill their tax obligations. Taxpayer awareness does not affect taxpayer compliance because the increase in incidents that frequently occur, especially in the taxation sector, means that taxpayers do not want the taxes they pay to be misused by the tax authorities themselves, so that taxpayer compliance does not increase. Tax sanctions have no effect on mandatory tax compliance because there is still a lack of public awareness of the importance of taxes for smooth development which affects individual taxpayer compliance does not increase.

Keywords: Tax Knowledge; Taxpayer Awareness; Tax Service Quality; Tax Sanction; Taxpayer Compliance (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://analysisdata.co.id/index.php/JEBI/article/download/31/173 (application/pdf)
https://analysisdata.co.id/index.php/JEBI/article/view/31 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ebi:journl:v:1:y:2024:i:2:p:110-123

DOI: 10.69725/jebi.v1i2.31

Access Statistics for this article

Journal Economic Business Innovation is currently edited by Agus Dwianto, S.E., M.Ak

More articles in Journal Economic Business Innovation from PT. Inovasi Analisis Data
Bibliographic data for series maintained by Prof. Agus Dwianto ().