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All Journal Jurnal Paradigma Akuntansi
Vincent Maxime Sullivan
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Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Vincent Maxime Sullivan; Jonnardi Jonnardi
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36106

Abstract

This study aims to find out the effects of taxpayer awareness, perceptions of tax justice, tax sanctions, and trust in the government on individual taxpayer compliance in West Jakarta City. The sample will be selected using the purposive sampling method and the data used are 100 individual taxpayers domiciled in West Jakarta. Data processing techniques are processed using Smart-PLS 3.3. The result of the study here illustrate that taxpayer awareness has no significant effect on taxpayer compliance. Perception of tax justice has no significant effect on taxpayer compliance. Tax sanctions have significant and significant effect on taxpayer compliance. Trust in the government has no significant effect on taxpayer compliance. The implication of the research is to increase knowledge about taxes and carry out their obligations as taxpayers.
Co-Authors Jonnardi Jonnardi