Determinants of Personal Taxpayer Compliance in Indonesia: A Case Study of KPP Pratama Sorong, Southwest Papua
DOI:
https://doi.org/10.56225/gjbesd.v2i1.47Keywords:
Tax knowledge, Taxpayer awareness, Taxpayer complianceAbstract
This study analyzes the effect of taxpayer compliance on taxpayer compliance and awareness and taxpayer awareness on taxpayer compliance. Apart from that, this study also analyzes the role of taxpayer awareness in mediating the effect exerted by the taxpayer knowledge variable on taxpayer compliance. This research approach is quantitative with a causal research direction. The research population is as many as individual taxpayers, 28,567 people; through sampling techniques using the given filter criteria and Slovin formula, a sample size of 100 people was obtained. The analysis technique used is Structural Equation Modeling (SEM). This study found that tax knowledge positively and significantly influences taxpayer awareness and compliance. Then, the taxpayer awareness variable also shows a positive and significant influence on taxpayer compliance. Furthermore, the taxpayer awareness variable is proven to act as an intervening variable in mediating the influence exerted by the taxpayer knowledge variable on taxpayer compliance.
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