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All Journal Jurnal Paradigma Akuntansi
Gladys Evelyn Subianto
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Economics, Econometrics & Finance Social Sciences

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FENOMENA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA CENGKARENG Gladys Evelyn Subianto; Jonnardi
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38862

Abstract

This study aims to analyze the influence of taxpayer attitudes, trust in government, and the taxation system on tax compliance among Individual Taxpayers at the Cengkareng Primary Tax Office. This research is motivated by the relatively low level of tax compliance despite the implementation of digital tax system modernization. The study employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 230 respondents selected using purposive sampling techniques. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results indicate that taxpayer attitudes, trust in government, and the taxation system have a positive and significant effect on tax compliance, with taxpayer attitudes emerging as the most dominant variable. The R-square value of 0.341 indicates that the model has a moderate explanatory power in explaining tax compliance. This study implies that improving tax compliance can be achieved through strengthening positive taxpayer attitudes, enhancing public trust in government, and developing a more effective and user-friendly taxation system.
Co-Authors Jonnardi