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All Journal Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Andyah Astika Sari
Universitas Palangka Raya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Tax understanding, tax awareness, and individual taxpayer compliance: Empirical evidence from Palangka Raya, Indonesia Leliana Maria Angela; Andyah Astika Sari; Tatik Zulaika; Rahmiati; Verra Rizki Amelia; Ricky Yunisar Setiawan
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 6 No. 2 (2026): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v6i2.27622

Abstract

Individual taxpayer compliance plays a crucial role in supporting government revenue, particularly amid ongoing reforms in Indonesia's tax administration system. However, differences in tax understanding and awareness continue to influence taxpayers' willingness to fulfill their obligations. This study examines the effects of tax understanding and tax awareness on individual taxpayer compliance at the Palangka Raya Primary Tax Office. A quantitative explanatory approach was employed using questionnaire data collected from 106 individual taxpayers selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings reveal that tax understanding positively and significantly influences taxpayer compliance (β = 0.215; p = 0.007), while tax awareness also demonstrates a positive and significant effect (β = 0.330; p < 0.001). The model explains 58.7% of the variance in taxpayer compliance. These findings support the relevance of the Theory of Planned Behavior in explaining taxpayer compliance through cognitive and behavioral factors. Practically, the results emphasize the importance of strengthening tax education, improving taxpayers' understanding of regulations, and promoting voluntary compliance through awareness programs. This study provides empirical evidence to support more effective taxpayer compliance strategies in regional tax administration
Co-Authors Leliana Maria Angela Rahmiati Ricky Yunisar Setiawan Tatik Zulaika Verra Rizki Amelia