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Journal : Indonesian Development Economics and Localities

Analysis of Factors Influencing Taxpayer Compliance in Paying Regional Taxes in Mataram City Saumatur Rizky; Hailuddin, Hailuddin; Sujadi, Sujadi
Indonesian Development Economics and Localities Vol. 2 No. 1 (2025): January-June
Publisher : Future Techno-Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/6trap916

Abstract

This study aims to analyze the influence of the tax administration system, tax services, tax rates, tax audits, tax law enforcement, and tax knowledge on taxpayer compliance in paying local taxes in Mataram City. This study uses a quantitative approach with an associative research type. Data were collected through distributing questionnaires to 100 taxpayer respondents in Mataram City and analyzed using multiple linear regression with the help of SPSS software. The results of the study indicate that simultaneously, all independent variables have a significant effect on taxpayer compliance. Partially, the variables of tax services, tax rates, tax audits, and tax law enforcement have a significant influence, while the tax administration system and tax knowledge have no significant effect. Tax law enforcement is the most dominant factor in influencing taxpayer compliance. In connection with these findings, it is recommended that the Mataram City Government improve and strengthen aspects of tax law enforcement firmly and consistently. The application of administrative and criminal sanctions for violations of tax obligations must be carried out effectively to create a deterrent effect for non-compliant taxpayers.
Co-Authors Abdul Azis Bagis Abdul Farid Abdul Manan Abdul Manan Ade Paranata Adiputra, Gusti Bagus Ngurah Adi Putra Adzin, M. Adzin Sadid Agustiani, Eka Akung Daeng Akung Daeng Akung Daeng Aldiansyah, Chelvin An Nisa Rauhul fauziah Anjani, Baiq Tesa Azminda, M. Azwa Fidar Bagis, Abdul Azis Baiq Ismiwati Baiq Saripta Wijimulawiani Baiq Saripta Wijimulawiani Didy Ika Supryadi Diswandi Dwi Budi Santoso Eka Agustiani Elya Resta Desthasya Endang Astuti Endang Astuti Endang Astuti Endar Pituringsih Fadliyanti, Luluk Fadliyanti, Luluk Febrianti, Nadia Gusti Ayu Arini Hasil Tamsil Helmy Fuady Ihsan Rois Irwan Suriadi Irwan Suriadi Irwan Suriadi Iwan Harsono Khalid Abjadi Kholbi, Imam Kisman Lukmanul Hakim Mahyuddin N Mahyuddin Nasir MARIA BINTANG Masjudin Ashari Mohammad Hasil Tamzil Muhammad Afif Muhammad Alwi Muhammad Dzul Fadlli Mukmin Suryatni Mukmin Suryatni Mukmin Suryatni, Mukmin Murianto Nabilah Nabilah Nur Ainisah Nur Haida Haspa Nurhaliza, Nurhaliza Padli Padli Padli Padli Rahman Rahman Rejeki Permatasari, Mayada Dwi Riska Febriana, Nur Wahyu rizka amalia Rizka Amalia Romadhon, Muhammad Usama Fikri S, I Dewa Ketut Yudha Sadid, M. Adzin Satarudin Saumatur Rizky Siti Fatimah Siti Helmyati SITI MARYAM Siti Sriningsih Sofiati Wardah Sofiaty Wardah Sucipto, Bambang Suhartini Suhartini Sujadi Sujadi Suprayanti MD Taufan Handika Thatok Asmony Tiara Sari, Agnes Utami Nourmalita Wafik, Ahmad Zaenal Wahyunadi , Wahyunadi Wahyunadi Wahyunadi Wahyunadi, Wahyunadi Wahyuni, Yayu Dwi Wardah, Sofiati Wulandari, Baiq Inayang Yulia Hafijah Zaenab Zahro, Hastina Zainal Abidin