Determination of Individual Taxpayer Compliance in Indonesia: A Case Study

Dewi Anggadini, Sri and Lnu, Surtikanti and Bramasto, Ari and Fahrana, Egi (2022) Determination of Individual Taxpayer Compliance in Indonesia: A Case Study. Journal of Eastern European and Central Asian Research, 9 (1).

[img] Text

Download (520kB)
[img] Text

Download (2MB)
[img] Text
[B.A.40] Kores - JEECAR 2022.pdf

Download (4MB)


A citizen is required to comply with this obligation to pay taxes following the provisions of a country's applicable legislation. This study aims to test the impact of tax knowledge, modernize tax administration and taxpayer awareness, and determine which factors have the most significant impact on taxpayer compliance. The study's research method is descriptive and confirmatory analysis with a quantitative approach, with many samples consisting of 100 respondents. The results show that taxpayer compliance in tax settlement is inextricably linked to factors such as Tax Knowledge, Modernization of the Tax Administration System, and Taxpayer Awareness. It is possible to conclude that Tax Knowledge has a significant positive impact on Taxpayer Compliance. The modernization of the tax administration system has a significant positive effect on taxpayer compliance. Taxpayer Awareness has a significant positive impact on tax compliance in Indonesia. It is possible to explain how independent variables influence taxpayer compliance. This research is essential to encourage taxpayers to comply with their obligations by using a behavioral approach and current tax policies, which will increase economic prosperity in Indonesia.

Item Type: Article
Subjects: Jurnal Tercetak
Divisions: Universitas Komputer Indonesia
Depositing User: Muhamad Heru Nuralam
Date Deposited: 07 Jul 2023 02:31
Last Modified: 13 Sep 2023 05:46

Actions (login required)

View Item View Item