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All Journal Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Sri Wahyuni
Universitas Batutta

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ANALYSIS OF THE EFFECT OF TAX SOCIALIZATION AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE AT THE TAX SERVICE OFFICE ,MEDAN PETISAH Sri Wahyuni; Selvi Aristantya; Etty Harya Ningsi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.307

Abstract

The purpose of this study is to analyze the influence of taxpayer socialization, taxpayer knowledge, on individual taxpayer compliance, directly or indirectly by using individual taxpayers and the sample of this study amounted to 50 correspondence people registered as taxpayers at the Medan Petisah Pratama Tax Office. The sampling method used convenience sampling. Data were analyzed using path analysis with SPSS version 19.0. The research results show that tax socialization successfully influences taxpayer compliance. Second, tax knowledge does influence taxpayer compliance. Third, individual taxpayer compliance. Fourth, tax socialization influences taxpayer compliance. Fifth, tax knowledge influences taxpayer compliance.
Co-Authors Etty Harya Ningsi Selvi Aristantya