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This Author published in this journals
All Journal Islamic Economics and Finance Journal Indonesian Journal of Taxation and Accounting
Masrullah
Universitas Muhammadiyah Makassar, Indonesia
Economics, Econometrics & Finance Social Sciences

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Determinants of Taxpayer Compliance: The Role of Tax Awareness, Financial Penalties, and Tax Authority Attitudes at KPP Pratama South Makassar Masrullah; Andi Rifki Sunusi G Bandea; Muhammad Khaedar Sahib; Riyanti
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.578

Abstract

Purpose – This study aims to examine the influence of tax awareness, financial penalties, and tax authority attitudes on individual taxpayer compliance at KPP Pratama Makassar Selatan. Methods – A quantitative associative technique is used in the investigation. Individual taxpayers were given questionnaires to complete in order to gather primary data. Purposive sampling was used to choose a sample of 100 respondents. Multiple linear regression using SPSS was used to analyse the data. Findings – The simultaneous test shows that the regression model is statistically significant (F = 64.571; p < 0.001), with an R Square of 0.669. Partially, tax awareness has a positive and significant effect on taxpayer compliance (B = 0.233; p = 0.003), financial penalties have a positive and significant effect (B = 0.260; p = 0.003), and tax authority attitudes have the strongest positive and significant effect (B = 0.267; β = 0.360; p < 0.001). These findings suggest that improving taxpayer awareness, implementing consistent and fair penalties, and enhancing the professionalism of tax Authority can contribute to higher taxpayer compliance.” Research implications – This study provides practical implications for tax authorities in designing strategies to improve compliance through behavioral and administrative approaches. Originality – Although the study does not propose a new theoretical model, it contributes by providing empirical evidence from the context of KPP Pratama Makassar Selatan.
Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor: Pengaruh Tarif Progresif dan Sanksi Pajak di Samsat Gowa Trie Akra Putri; Muhammad Nasrun; Masrullah
Jurnal Ekonomi Islam Vol 5 No 1 (2026): February 2026
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/iefj.v5i1.354

Abstract

This study aims to analyze the effect of progressive tax rates and tax sanctions on motor vehicle taxpayer compliance at the Gowa Regional Samsat Office. This study employs a quantitative approach utilizing primary data obtained through questionnaires distributed to motor vehicle taxpayers. The sampling technique used is incidental sampling with a total of 100 respondents. The data analysis method applied is multiple linear regression analysis aided by the SPSS program. The results of the study indicate that progressive tax rates have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions also have a positive and significant effect on motor vehicle taxpayer compliance. These findings indicate that the application of fair tax rates and the strict enforcement of sanctions can improve taxpayer discipline in fulfilling their tax obligations. This study is expected to serve as evaluation material for local governments in enhancing the effectiveness of Motor Vehicle Tax revenue in Gowa Regency.
Co-Authors Andi Rifki Sunusi G Bandea Muhammad Khaedar Sahib Muhammad Nasrun Riyanti Trie Akra Putri