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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Media Wisata Among Makarti Journal of Dentistry Indonesia Indonesian Journal of Cancer Chemoprevention Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura The Indonesian Journal of Dental Research Majalah Kedokteran Gigi Indonesia Benefit: Jurnal Manajemen dan Bisnis Jurnal Dimensi Dental Journal (Majalah Kedokteran Gigi) Padjadjaran Journal of Dentistry Jurnal Ilmiah Edunomika (JIE) Indonesian Journal of Dental Medicine Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Disrupsi Bisnis Jurnal Abdi Masyarakat Indonesia Jurnal Bina Bangsa Ekonomika Journal Of Human And Education (JAHE) Journal of Management and Digital Business Dinamika Pharmaceutical Sciences and Research (PSR) JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Journal of Economics and Social Sciences Jurnal Manajemen Gastronomy and Culinary Art (Gastronary) KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis International Journal of Economics and Management Research
Heni Susilowati
Departemen Farmasi Fakultas MIPA Universitas Indonesia, Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : Kompak : Jurnal Ilmiah Komputerisasi Akuntansi

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Determinasi Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Kesadaran, Pemahaman Perpajakan, dan Pemahaman Sanksi Pajak: Studi Kasus di KPP Pratama Klaten Wijayanti, Afifah Arum; Susilowati, Heni
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3057

Abstract

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.
Co-Authors Ady, Pangeran Pandu Bayu Agustinus Rudolf Phym, Agustinus Agustiya, Arvi Alma Linggar Jonarta Andriana, Myra Anne Handrini Dewi Aprilia, Sintya Asikin Nur Atsushi Tabata Ayun Febriana Azzahra, Annisa Annur Dea Cahyani, Yessica Denise Utami Putri, Denise Utami Devi Chretella Maheswara, Devi Chretella Dewi Agustina Dewi Widyaningsih Dyah Irnawati Dyah Listyarifah Edy Meiyanto Endah Kusumastuti Fahlevi, Bunga Farida, Dwi Ana Farmasyanti, Cendrawasih Andusyana Fery Setiawan Hanif, Hilmy Irsyadi Hardiyani, Reisca Tiara Hargyatni, Titin Hary Hermawan Hayuningtyas, Widya Galuh Henny Henny, Henny Heribertus Dedy Kusuma Yulianto Hermawan Prasetyanto HIDAYAT, ERWAN NUR Hideaki Nagamune Hirohiko Okamura Innayati Oktiana Yudasari, Innayati Oktiana Intan Ruspita, Intan Irsalina, Nadia Iswari, Febri Nandia Sri Jaelani, Jaelani Juni Handajani Katsuhiko Hirota Kaya Yoshida Kuijpers-Jagtman, Anne Marie Kustami, Endang Kusumaningsih, Dhevi Dadi Kusumaningtyas, Dhevi Dadi Lisdrianto Hanindriyo Lukis, Prima Agusti Mariana, Septanus Rita Maulana, Putri Anindya Mohammad Khafid Mu'tashim, Muhammad Faris Mun‘im, Abdul Nunuk Purwanti Pertiwi, Heppy Atma Prabowo, Adi Prakosa, Basma Rosandi Prawira, Anggun Wida Ratnaningrum Ratnaningrum, Ratnaningrum Retnosari Andrajati Sati, Dian Laras Selvy, Mutiara Septiani, Intan Dzahabiyah Shofiana, Umu Salma Siagian, JW Siti Sunarintyas Siwi, Dyanasti P. Sulistyowati, Pemilia Suryani Hutomo, Suryani Suryanto, Yanti Ivana Tatsuji Haneji Titin Hargyatni Trianna Wahyu Utami Wijayanti, Afifah Arum Wulandari Wulandari Yoga, Ika Yoichiro Miyake Yosaphat Bayu Rosanto Ziadah, Tsai'un Nur