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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
Derist Touriano
Information Technology, Adiwangsa Jambi University, Indonesia
Economics, Econometrics & Finance

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THE INFLUENCE OF TAX LITERACY AND TAXPAYER AWARENESS ON COMMUNITY PARTICIPATION IN PAYING LAND AND BUILDING TAXES M. Tio Riyando; Ratih Kusumatuti; Derist Touriano
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 3 (2023): December
Publisher : Adisam Publisher

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Abstract

The objective of this research is to examine the impact of tax literacy and taxpayer awareness on compliance in the payment of land and building taxes. Primary data, gathered through questionnaires, was collected in the Danau Teluk Jambi City district. The statistical method employed for analysis was multiple regression. The findings reveal that the individual attitude of the taxpayer has no significant influence on taxpayer compliance. However, taxpayer awareness and taxation knowledge both have significant effects on taxpayer compliance. Additionally, when considering taxpayer attitudes, awareness, and taxation knowledge together, they collectively exhibit a significant impact on taxpayer compliance. The results of the study reveal that in Danau Teluk District, there is a noteworthy correlation between taxpayers' compliance in settling land and building taxes and their level of awareness. Specifically, taxpayers who demonstrate a higher awareness level are more likely to exhibit greater compliance in meeting their tax obligations. Additionally, the study underscores that tax literacy plays a substantial role in influencing taxpayers' responsibility in fulfilling their land and building tax liabilities within the same district. In essence, individuals with a more comprehensive understanding of tax-related matters are inclined to display a heightened sense of obligation when it comes to fulfilling their tax responsibilities for land and building properties.
THE INFLUENCE OF TAX SOCIALIZATION AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE AT TAX SEVICE OFFICE X JAMBI CITY Rifal Dwi Putra; Ratih Kusumastuti; Derist Touriano
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 3 (2023): December
Publisher : Adisam Publisher

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Abstract

This study seeks to assess the impact of Tax Socialization and Tax Knowledge on the compliance of individual taxpayers. The investigation was carried out among individuals who submitted their annual SPT at Tax Service Office (KPP) X in Jambi CIty, with a sample size of 74 taxpayers. Data were collected through a questionnaire utilizing the simple random sampling method. The analysis involved multiple linear regression using the SPSS 25 application. The findings indicate a significant influence of both tax socialization and tax knowledge on individual taxpayer compliance. The simultaneous F-test results demonstrate a significant combined effect of tax socialization and tax knowledge, with a coefficient of determination of 54.8%, while 45.2% is attributed to other factors. The partial t-test results reveal that the regression coefficients for tax socialization and tax knowledge variables are statistically significant, with respective coefficients of 0.027 and 0.249 at a significance level of 0.05, and P values of 0.003 and 0.006.
Co-Authors M. Tio Riyando Ratih Kusumastuti Ratih Kusumatuti Rifal Dwi Putra