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All Journal Jurnal Ekonomi, Bisnis dan Manajemen
Yunita Lisnaningtyas Utami
UIN K.H. Abdurrahman Wahid Pekalongan
Economics, Econometrics & Finance

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Pengetahuan Pengetahuan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Orang Pribadi: Kepercayaan Pada Pemerintah Sebagai Moderasi Yunita Lisnaningtyas Utami; Nur Fani Arisnawati
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v5i3.4553

Abstract

This study investigates how individual taxpayers knowledge and taxpayers awareness affect their compliance, while also considering whether confidence in government moderates these relationships. The population in this study is taxpayers registered at KP2KP Kendal. Based on insidental sampling method to collect questionnaire responses from 110 individuals who regularly fulfil their tax duties. The data analisis uses SPSS 26. The finding shows that both tax knowledge and tax awareness significantly improve individual taxpayer compliance. Moreover, trust in government strengthens the positive impact of these factors on taxpayer’s willingness to comply.
Co-Authors Nur Fani Arisnawati