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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Yudhi Ribinawas
Universitas Dirgantara Marsekal Suryadarma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Pengendalian Internal dan Pengetahuan Pajak terhadap Kepatuhan Pelaporan Pajak pada Personel di Lingkungan Staf Operasi Angkatan Udara Yudhi Ribinawas; Eneng Sugihyanty
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7827

Abstract

Tax reporting compliance is an important indicator of fulfilling tax obligations and supporting good governance and state financial accountability. It is influenced by factors including internal control and tax knowledge. Effective internal control provides adequate supervision, while tax knowledge improves understanding of taxpayers’ rights and obligations, encouraging compliance. This study aims to analyze the effect of internal control and tax knowledge on tax reporting compliance among personnel within the Indonesian Air Force Operations Staff. The population consisted of personnel subject to tax reporting obligations, with purposive sampling based on predetermined criteria. Data were collected through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS, including measurement model, structural model, and hypothesis testing. The results indicate that internal control has a positive and significant effect on tax reporting compliance. Tax knowledge also has a positive and significant effect on tax reporting compliance among personnel within the Indonesian Air Force Operations Staff. These findings indicate that improving internal control effectiveness and tax knowledge through education, training, and socialization can strengthen tax reporting compliance. The study highlights the importance of adequate supervision and improved understanding of tax obligations in supporting compliance. Future research is recommended to incorporate additional variables, such as tax awareness, tax sanctions, tax service quality, and information technology utilization, to develop a more comprehensive model of tax reporting compliance to support improved organizational tax compliance practices effectively.
Co-Authors Sugihyanty, Eneng