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All Journal Jurnal Paradigma Akuntansi
Via Elfiana
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Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI DKI JAKARTA Via Elfiana; Michelle Kristian
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.v8i3.38898

Abstract

This study was conducted to examine the influence of tax morale, perceived fairness, trust in government, and tax knowledge on individual taxpayer compliance. The data used in this study were primary data collected from individual taxpayers residing in DKI Jakarta in 2026. The sample was selected using a purposive sampling technique, resulting in a total of 150 respondents. Data analysis was carried out using IBM SPSS Statistics 32 software. The results indicate that tax morale, perceived fairness, and tax knowledge have a positive and significant effect on taxpayer compliance. Meanwhile, trust in government has a positive but insignificant effect on taxpayer compliance. These findings highlight the importance of understanding factors that influence taxpayer compliance in DKI Jakarta to improve managerial decision-making, enhance financial reporting transparency, and strengthen regulatory oversight. Furthermore, the results may serve as a reference for future research and contribute to the development of theories related to taxpayer compliance practices.
Co-Authors Michelle Kristian Michelle Kristian