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Yudi Satria
Center for Handicraft and Batik
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Journal : Journal of Economics and Management Technologies

 1 
The Influence of Tax Knowledge and Perception on Compliance With Pph 21 Tax Reporting at The Library and Archives Service of South Sulawesi Province Asyiah, Nur; wati, Darma; Satria, Yudi
Journal of Economics and Management Technologies Vol. 1 No. 3 (2025): Journal of Economics and Management Technologies
Publisher : Candela Edutech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63288/jemtech.v1i3.15

Abstract

The Objectives – This study aims to analyze the influence of tax knowledge, tax perception, and their simultaneous effect on the tax reporting compliance of employees at the Library and Archives Service of South Sulawesi Province. The Methods/approaches – This study uses a quantitative descriptive approach. The data used consist of instruments in the form of questionnaires, which are designed in such a way as to be able to collect relevant and appropriate information regarding the influence of tax knowledge and perceptions on tax reporting compliance at the Library and Archives Service of South Sulawesi Province. Yhe data are then analyzed using several tests, such as validity test, reliability test, classical assumption test, hypothesis test, and multiple linear analysis. The Results – The result show that the influence of tax knowledge and tax perception, as a partial and simultaneous effect on the tax reporting compliance of employees at the Library and Archives Service of South Sulawesi Province. The Research Implications – This study is expected to provide practical insights for the Library and Archives Service of South Sulawesi Province and enrich academic references on tax reporting compliance.
Co-Authors Abdullah, Sarini Agus Haerudin, Agus Anugrah Ariesahad Wibowo, Anugrah Ariesahad Arta, Tin Kusuma Awal, Jumadil Ayu Puspitasari, Ayu Budi, Isnarno Setiya Cahyadi, Danu Julian Christianto, Robets Christianto, Robets Damayanti, Elok Dana Kurnia Syabana, Dana Kurnia Dwi Suheryanto Dwi Wiji Lestari, Dwi Wiji Edi Eskak Ekarini, Novita Erwan Setiawan, Erwan Guring Briegel Mandegani, Guring Briegel Hendri Murfi Irfa ina Rohana Salma, Irfa ina Rohana Isnaini Joni Setiawan Lestari, Dwi Wiji Masiswo Masiswo, Masiswo Nur Asyiah, Nur Nur Azizah, Steffi Anggraini Retno Widiastuti Rifai, Didit Fachri Salma, Irfa ina Rohana Salma, Irfa'ina Rohana Salma, Irfaina Rohana Salma, Irfaina Rohana Solihat, Ita Mar'atu Sukarno, Zulfikry Sulistyaningsing, Tika Suryadi MT Vivin Atika, Vivin Wati, Darma Yekti Widyaningsih