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p-Index From 2021 - 2026
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All Journal Journal of Innovation in Business and Economics
Erik Nugraha
Universitas Sangga Buana YPKK, Bandung, Indonesia
Economics, Econometrics & Finance

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Discourse on determinants of taxpayer compliance Oyong Lisa; Lucky Nugroho; Timea Gal; Erik Nugraha
Journal of Innovation in Business and Economics Vol. 10 No. 01 (2026): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v10i01.31813

Abstract

This study aims to examine the effects of tax sanctions, income levels, and tax awareness on tax compliance from the perspective of the Theory of Planned Behavior. Using a quantitative approach, primary data were collected through questionnaires administered to taxpayers at the Tax Service Office in Probolinggo, East Java, Indonesia, in 2021. The results indicate that (i) tax sanctions have no significant effect on tax compliance, suggesting that taxpayers tend to remain compliant even in the absence of punitive measures; (ii) income levels have a positive and significant effect on tax compliance, implying that individuals and business entities with higher incomes are better able to fulfill their tax obligations without substantial financial constraints; and (iii) tax awareness positively and significantly influences tax compliance, indicating that taxpayers who understand the benefits of taxation for public services and development are more likely to comply with tax regulations.
Co-Authors Lucky Nugroho Oyong Lisa Timea Gal