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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Meyliana Meyliana
Fakultas Hukum dan Bisnis Digital, Universitas Kristen Maranatha, Bandung
Economics, Econometrics & Finance

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Pengaruh Moralitas Pajak, Manfaat Moneter, Pencegahan, dan Otoritas terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Bandung Cicadas Rosyanti Rosyanti; Meyliana Meyliana
Jurnal Eksplorasi Akuntansi Vol 8 No 3 (2026): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v8i3.4543

Abstract

This study evaluates the determinants of individual tax compliance at the Bandung Cicadas Small Taxpayer Office (KPP Pratama). Amidst the modernization of tax administration, the research examines the interplay between Tax Moral, Monetary Benefits, Deterrence Efforts, and Formal Authority. Adopting a quantitative explanatory design, data were obtained from 215 taxpayers through a self-administered survey via Google Forms. Analysis was conducted using SEM-PLS via SmartPLS 3.2.9, employing the HTMT criteria for robust discriminant validity. The model yielded a substantial R-Square of 0.746, explaining 74.6% of the variance in compliance behavior. Findings show that Tax Moral and Monetary Benefits significantly and positively affect tax compliance, whereas Deterrence and Authority do not reach statistical significance in this model. The results provide empirical evidence regarding the relative contribution of the examined determinants and may inform the development of tax compliance policies.
Co-Authors Rosyanti Rosyanti