The Influence of Tax Knowledge, Taxpayer Awareness, and Fiscus Services on Individual Taxpayer Compliance in KP2KP, Gowa Regency

Agusdiwana Suarni, Nurhidayah Nurhidayah, Husnaeda Husnaeda

Abstract


This study aims to determine and analyze the influence of tax knowledge, taxpayer awareness, and tax authorities on individual taxpayer compliance in the KP2KP Gowa district. The research method in this thesis is descriptive statistical analysis, data quality test, classical assumption test, and hypothesis testing. The independent variables in this study are tax knowledge, taxpayer awareness, and tax authorities’ services, while the dependent variable is individual taxpayer compliance. The total population in this study, namely 25,504 individual taxpayers using the simple random sampling method, obtained 100 respondents as a sample. The types of data used are primary data and secondary data. This study proved that simultaneously tax knowledge, taxpayer awareness, and tax authorities have a significant effect on individual taxpayer compliance at KP2KP Gowa district. Partially, the variable knowledge of taxation and tax authorities affects individual taxpayer compliance at KP2KP Gowa district. Meanwhile, taxpayer awareness does not affect individual taxpayer compliance at KP2KP Gowa district.

Keywords


Tax knowledge, taxpayer awareness, tax authorities, individual taxpayer compliance

Full Text:

PDF

References


Adi Wahyu Titis. (2018). The Influence of Tax Knowledge, Tax Sanctions and Taxpayer Awareness on Corporate Taxpayer Compliance at KPP Pratama Cilacap 2018. Thesis. Yoyakarta State University.

Asmarani Candra Galuh. N. (2020), June. Understanding-Fiskus-21401. Quoted 1 2020 from: apa-itu-fiskus-2140: https://news.ddtc.co.id/.

Ary. (2019). The Influence of Taxpayer Awareness, Moral Obligations, Level of Understanding of Taxation, Tax Sanctions and Quality of Fiscus Services on Individual Taxpayer Compliance. Thesis. Mahasaraswati University Denpasar.

Ahmad Faris. (2018). The Influence of Taxpayer Knowledge, Taxpayer Awareness, Fiscus Services, and Tax Sanctions on Individual Taxpayer Compliance. Thesis. Yogyakarta State University.

Ghozali, Imam. (2018). Multivariate Analysis Application with the IBM SPSS 25 Program. Diponegoro University Publishing Agency: Semarang

Kuspratiwi, N. (2017). The Influence of Knowledge about Tax Regulations and Tax Sanctions on Individual Taxpayer Compliance, Entrepreneurs in the KPP Pratama Jakarta Kelapa Gading Area/Nissa Kuspratiwi/31130326.

Kusuma Rama Difa (2020) Tax Socialization, Taxpayer Awareness, Tax Sanctions, Fiscus Services for Individual Taxpayer Compliance. Thesis. Department of Accounting, Faculty of Economics, University of Semarang.

Kusuma, K. C., & Yushita, A. N. (2017). The Influence of Tax Service Quality, Understanding of Tax Regulations and Tax Sanctions on WPOP Compliance. Profita Journal: Study of Accounting Science, 5 (3).

Muflih Miftah. (2017). The influence of taxpayer awareness, quality of tax service, taxpayer counseling, and tax sanctions on individual taxpayer compliance. Thesis. University of North Sumatra Medan.

Mory, Septia, (2015). "The Influence of Fiscus Services, Tax Sanctions, Tax Socialization, Taxpayer Awareness and Financial Conditions on the Compliance of Individual Taxpayers who carry out business activities and freelance work at KPP Pratama Tanjung Balai Karimun. Economic Thesis Journal, Raja Ali Haji Martitim University, Tanjung Pinang.

Mipraningsih, A., & Suryandari, E. (2016). The Influence of Tax Awareness, Rational Attitudes, Sunset Policy, Sanctions, Fiscus Services and the Environment on Taxpayer Compliance in Increasing Tax Revenue (Empirical Study of Individual Taxpayers in the KPP Pratama Sleman and Wates Areas). Journal of Accounting, Business Management and the Public Sector, 8(2), 1-24.

Mardiasmo. (2016). Taxation Revised Edition 2016. Andi Publisher.

Nisa, I. C. (2017). The Influence of the Tax Collection System, Fiscus Services and the Effectiveness of the Taxation System on Taxpayer Compliance with Drive Thru Services as a Moderating Variable (Doctoral dissertation, Alauddin State Islamic University Makassar).

Oliviandy, Nathania Aldisa et al. (2021). Analysis of Factors Affecting MSME Taxpayer Compliance During the Covid-19 Pandemic. Accounting Research Vehicle. 9(2): 91-105.

Ramadhanty, A., & Zulaikha, Z. (2020). The Influence of Understanding of Taxation, Tax Service Quality, Tax Transparency System, Taxpayer Awareness, and Tax Sanctions on Individual Taxpayer Compliance. Diponegoro Journal of Accounting, 9(4).

Rana. (2018). Analysis of MSME Taxpayer Compliance in Paying Income Tax. Study of MSMEs in the Pasar Raya area of Padang City. Thesis. Andalas University.

Robiansyah Anton et al. (2020). The Influence of Taxpayer Perceptions on Understanding Tax Regulations, Government Accountability, Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance. Accounting Research Vehicle. 6(1):1-10

Ria Prasasti (2016). The Influence of Knowledge About Taxes, Tax Sanctions and Tax Audits, on Taxpayer Compliance, Regional Office of the Directorate General of Taxes for the Special Region of Yogyakarta, 2016. Thesis. Yogyakarta State University

Safitri Devi and Sem Paulus Silalahi. (2020). The Influence of Fiscus Service Quality, Understanding of Tax Regulations and Implementation of the E-Filling System on Taxpayer Compliance: Socialization of Taxation as a Moderator. Journal of Accounting and Tax, 20(2), 145-153.

Sari, Arum Sekar and Febby Stanzah. (2018). Understanding Corporate Taxpayer Compliance. Paper

Siti Kurnia Rahayu, (2017), Taxation Concepts and Formal Aspects, Bandung: Science Engineering

Soemitro, Rocmat. (2011). Principles and Basis of Taxation. Rafika Aditama, Bandung.

Sumarsan, Thomas. (2010). Indonesian Taxation. Jakarta : PT. Index.

Sutari (2013). Factors that influence the willingness to pay taxes as an embodiment of civil society. Proceedings of the 2013 National Seminar. ISBN: 978-979-98438-8-3.

Tiraada, Tryana. A. M. (2013). EMBA Journal: Faculty of Economics and Business, Sam Ratulangi University, Manado. Tax Awareness, Tax Sanctions, Fiscus Attitude towards WPOP Compliance in South Minahasa Regency, (Online), Vol.1,No.3,(http://ejournal.unsrat.ac.id/index.php/emba/article/1859 /

Waluyo. (2011). Indonesian Taxation. Book 1. Edition 10. Salemba Empat Publisher. Jakarta.

Wardani Kusuma Dewi and Rumiyatun. 2017. The influence of taxpayer knowledge, taxpayer awareness, motor vehicle tax sanctions, and the Samsat drive thru system on motor vehicle taxpayer compliance. Thesis. Tamansiswa Bachelor University, Yogyakarta

Youn, William Rick. (2016). Research Design & Statistical Analysis in Christian Ministry. New Orleans Baptist Theological Seminary, New Orleans.




DOI: https://doi.org/10.26618/jrp.v6i2.13298

DOI (PDF): https://doi.org/10.26618/jrp.v6i2.13298.g6615

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

View My Stats

Flag Counter