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Influence of Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance

Year: 2025

Type: article

Abstract: Taxes represent the largest contribution to state revenue, but taxpayer compliance in fulfilling their obligations is still not optimal. Taxpayer awareness and the imposition of tax sanctions can influence taxpayer compliance in fulfilling their tax obligations. This study aims to obtain empirical evidence of the effect of taxpayer awareness and tax sanctions on taxpayer compliance. The population in this study is individual taxpayers registered at KPP Pratama Badung Utara. The sample used consists of 100 individual taxpayers selected through non-probability sampling, specifically purposive sampling, with data analysis using multiple linear regression. The results of this study indicate that taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance at KPP Pratama Badung Utara.

Source: Muhasabatuna Jurnal Akuntansi Syariah

DOI: 10.54471/muhasabatuna.v7i1.3195

Authors: Putu Devira Indrasvari Naryana, Putu Ery Setiawan

Institution: Udayana University

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: W4413240880

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