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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar
Adelia Azhar
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PENGARUH TARIF PAJAK, LITERASI PAJAK, DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Revaliany Priyanto; Adelia Azhar; Ghaitsa Geafira. S
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.55800

Abstract

This study aims to examine the effect of tax rates, tax literacy, and tax fairness on taxpayer compliance. This study uses a quantitive method using primary data collected through quetionnaires distributed to taxpayers residing in Kemayoran, Central Jakarta. The sample was selected based on specific criteria using a purposive sampling technique, resulting in a total 104 respondents. The analysis methods used are multiple linear regression analysis, coefficient of determination, and f and t test processed using IBM SPSS software version 26. The results of this study indicate that tax rates and tax literacy have positive and significant effect on taxpayer compliance. Meanwhile, tax fairness has a negative and significant effect on taxpayer compliance.
Co-Authors Ghaitsa Geafira. S Revaliany Priyanto