Pengaruh Kepercayaan Wajib Pajak, Transparansi Pajak, dan Efektivitas Sistem Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi
Year: 2025
Type: article
Study design: Observational Study
Abstract: The purpose of this study is to examine how individual taxpayer compliance is influenced by taxpayer trust, tax transparency, and system efficiency at KPP Pratama Surabaya Sukomanunggal. The research uses a quantitative approach with an explanatory method, involving 100 non-employee individual taxpayers selected using the accidental sampling technique. A sample of 100 taxpayers with a 10% margin of error was selected using Slovin's methodology. A Likert scale questionnaire is one tool used to gather data, while SmartPLS 4.0 software is used to evaluate the results using the PLS-SEM approach. The results of the study show that tax openness and the efficiency of the tax system have a positive and large influence on taxpayer compliance, whereas taxpayer trust has a positive but negligible effect. These findings indicate that system factors and information transparency are more dominant in influencing compliance compared to perceptions of institutions.
Authors: Fitri Erliya Wati, Hero Priono
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413908560