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All Journal AKADEMIK: Jurnal Mahasiswa Humanis
Nurliana Santy
Universitas Indo Global Mandiri
Religion Humanities Education Social Sciences

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Pengaruh Perubahan Tarif PPH (Pasca UU Harmonisasi Peraturan Perpajakan), Modernisasi Sistem Perpajakan dan Tingkat Literasi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Palembang Nurliana Santy; Lili Syafitri; Andini Utari Putri
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2477

Abstract

Taxpayer compliance remains an important issue in Indonesia, particularly amid changes in income tax regulations and the ongoing modernization of tax administration. This study aims to examine the effects of changes in individual income tax rates following the Harmonization of Tax Regulations Law, tax system modernization, and tax literacy on individual taxpayer compliance in Palembang City. A quantitative associative approach was employed using primary data collected through questionnaires from 100 individual taxpayers selected through purposive sampling. The data were analyzed using multiple linear regression with SPSS 27. The results show that changes in income tax rates do not have a significant effect on individual taxpayer compliance (t = 0.607; p = 0.545). In contrast, tax system modernization has a positive and significant effect (t = 3.642; p < 0.001), as does tax literacy (t = 2.592; p = 0.011). Simultaneously, the three independent variables significantly affect taxpayer compliance (F = 20.953; p < 0.001). These findings indicate that improving taxpayer compliance requires not only regulatory adjustments but also accessible tax administration and stronger taxpayer understanding.
Co-Authors Andini Utari Putri Lili Syafitri