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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Ascarya: Journal of Islamic Science, Culture and Social Studies J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI International Journal of Accounting & Finance in Asia Pasific SOCIRCLE : Journal Of Social Community Services E-Jurnal Akuntansi PATEMON: Multidisciplinary Research
Fanji Farman
TELKOM UNIVERSITY
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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PENGETAHUAN PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI: TINJAUAN LITERATUR INTEGRATIF Intan Irmadela; Fanji Farman
PATEMON: Multidisciplinary Research Vol. 2 No. 1 (2026): PATEMON: Multidisciplinary Research
Publisher : PT. Berkah Digital Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58468/patemon.v2i1.292

Abstract

Purpose: This study integrates evidence on how tax knowledge contributes to individual taxpayer compliance and identifies the mechanisms and boundary conditions underlying this relationship. Research methodology: An integrative literature review was conducted using peer-reviewed studies, conceptual articles, and authoritative institutional documents published primarily during 2016-2026. The synthesis combined tax behavior, administration, and digital-system perspectives. Results: Tax knowledge is a multidimensional capability comprising declarative, legal, procedural, and digital knowledge. It supports compliance through cognitive clarity, compliance self-efficacy, awareness, fairness appraisal, and trust. Its effect depends on regulatory complexity, service and system quality, economic capacity, policy stability, and institutional legitimacy. Limitations: The review is integrative rather than exhaustive, and heterogeneity in constructs, samples, and outcomes prevents effect-size aggregation. Contribution: The study replaces a simple direct-effect view with a mechanism- and context-based framework that guides segmented taxpayer education, service design, and future empirical testing. Keywords: tax knowledge; individual taxpayer; tax compliance; tax education; digital taxation; voluntary
Co-Authors Adi Santoso Ahmad Andy Adinegara Ahmad Qodri Dini Wahjoe Hapsari Dudi Pratomo Erpi Rahman Ina Nusuki Intan Irmadela Kevin Putra Andrian Maman Nurochman Muhamad Rafly Alifadi Muhammad Alvin Novy Fajrianti Rita Rosita Salma Nur Zahirah Sri Hartono Syafira Mariana TIANA FENNY KRISDINA Tita Kartika Wahdan Arum Inawati Yuyun Ristianawati