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All Journal International Journal of Trends in Accounting Research
Rahel Oselbi
Universitas Muhammdiyah Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Individual Taxpayer Compliance: The Influence of Tax Socialization, the Self-assessment System, and Law Enforcement Rahel Oselbi; Agustiawan Agustiawan; Rudi Syaf Putra
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 7 No. 1 (2026): International Journal of Trends in Accounting Research (IJTAR), May 2026
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v7i1.1294

Abstract

This study examines the influence of tax socialization, the self-assessment system, and law enforcement on individual taxpayer compliance. The research adopts a quantitative approach. The population consists of 175,220 individual taxpayers registered at the Senapelan Primary Tax Office in 2023. A sample of 400 registered individual taxpayers was selected using accidental sampling. Primary data were collected through structured questionnaires and analyzed using multiple linear regression. The results indicate that tax socialization, the implementation of the self-assessment system, and law enforcement significantly affect individual taxpayer compliance. The self-assessment system and consistent law enforcement emerge as dominant factors in encouraging compliant behavior, indicating that clarity of procedures and firm regulatory enforcement strengthen taxpayers’ willingness to fulfill their obligations. In addition, effective tax socialization contributes to improving taxpayers’ understanding and awareness, which supports voluntary compliance. These findings suggest that enhancing taxpayer compliance requires an integrated approach that combines continuous education, transparent administrative systems, and consistent enforcement mechanisms. Strengthening these aspects can promote sustainable compliance among individual taxpayers.
Co-Authors Agustiawan Agustiawan Rudi Syaf Putra