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All Journal Journal of Accounting, Economics, and Business Education
Ulfa Rabiyah
STIE Tri Dharma Nusantara Makassar
Economics, Econometrics & Finance Education

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Kepatuhan, Pemeriksaan, dan Penghindaran Pajak sebagai Determinan Penerimaan Pajak Ulfa Rabiyah; Dewi Anggraeni; Nur Fatwa Basar
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/d2nhb471

Abstract

This study aims to analyze the influence of taxpayer compliance, tax audits, and tax avoidance on tax revenue. The research method used is a quantitative approach with multiple linear regression analysis, using data obtained from individual taxpayers at relevant agencies. Data analysis   used   descriptive   statistics   and   path   model regression with IBM SPSS 25. The results show that taxpayer compliance and tax audits have a positive and significant effect on tax revenue, while tax avoidance has a negative but insignificant effect. These findings confirm that increasing tax compliance and the effectiveness of tax audits are key factors in optimizing tax revenue.
Co-Authors Dewi Anggraeni Nur Fatwa Basar