Work

The Influence of Tax Awareness, Rationalization and Tax Service of Fiscus on Tax Payer Compliance (Study of Individual Taxpayers in the North Badung Pratama Tax Office Area)

Year: 2025

Type: article

Abstract: The government relies on tax revenue as the main source of development funds so that taxpayers are expected to have high tax compliance, but the reality shows that most taxpayers do not have compliance. This study is presented at the North Badung Pratama Tax Office. Sampling in this study was carried out by convenience sampling with a sample of 100 respondents. The data analysis technique used is multiple linear regression research with data presentation assisted by SPSS version 26. Through the results of the study, it is known that Tax Awareness has a positive effect on taxpayer compliance, Rational Attitude has a positive effect on taxpayer compliance and Fiscus Services have a positive effect on taxpayer compliance. Seeing the research study to improve taxpayer compliance, it is very necessary to pay attention to efforts to increase tax awareness, rational attitudes and fiscus services.

Source: Jurnal Ekonomika, Bisnis, dan Humaniora.

DOI: 10.36002/jd.v4i2.4537

Authors: Ikha Junisia Repenia Radja Ratu, Putu Aristya Adi Wasita, Rai Gina Artaningrum

Institution: Universitas Dhyana Pura

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: W4414673671

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