The Effect of Tax Audit, Fiscal Services, and Tax Amnesty Implementation on Individual Taxpayer Compliance (Study on Individual Taxpayers in East Palu District, Palu City)
Year: 2025
Type: article
Study design: Observational Study
Abstract: The purpose of this study is to determine and analyze the impact of tax Audit, Tax Service, and Tax Amnesty Implementation on Individual Taxpayer Compliance. This study employs a quantitative approach, namely a survey research methodology. The sample of this study was individual taxpayers in East Palu District totaling 400 Respondents. The sample was collected using the Slovin formula method. The multiple linear regression method was utilized to analyze the data, which was carried out using the SPSS software analysis tool version 26.0. The study's findings show that tax audits have a substantial impact on individual taxpayer compliance, tax service has no effect and is not significant, and tax amnesty has a significant impact on individual taxpayer compliance.
Institution: Tadulako University
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411117319