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Factors Affecting Individual Taxpayer Compliance at Tabanan Tax Office

Year: 2025

Type: article

Abstract: This study examines the factors influencing individual taxpayer compliance (WPOP) at the Tabanan Tax Office (KPP Pratama Tabanan), focusing on tax socialization, tax knowledge, tax sanctions, taxpayer awareness, and tax rates. Using a quantitative approach with data from 100 respondents, the results reveal that tax socialization, tax knowledge, sanctions, and taxpayer awareness positively affect compliance, while tax rates have a positive impact, though weaker. These findings suggest that improving tax awareness and knowledge, alongside stricter enforcement of sanctions, is crucial for enhancing compliance. The study also recommends further research with broader variables and geographic coverage to deepen understanding and contribute to more effective policy reforms.

Source: Jurnal Akuntansi dan Bisnis

DOI: 10.51903/jiab.v5i1.1001

Authors: Yura Karlinda Wiasa Putri, Anik Yuesti, Ni Putu Candra Santi Lestari, I Gusti Agung Arista Pradnyani

Institution: Universitas Mahasaraswati Denpasar

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4410933460

FWCI:

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