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All Journal JURNAL AKUNTANSI DAN BISNIS
Ni Putu Candra Santi Lestari
Unknown Affiliation
Economics, Econometrics & Finance

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FACTORS AFFECTING INDIVIDUAL TAXPAYER COMPLIANCE AT TABANAN TAX OFFICE Yura Karlinda Wiasa Putri; Anik Yuesti; Ni Putu Candra Santi Lestari; I Gusti Agung Arista Pradnyani
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1001

Abstract

This study examines the factors influencing individual taxpayer compliance (WPOP) at the Tabanan Tax Office (KPP Pratama Tabanan), focusing on tax socialization, tax knowledge, tax sanctions, taxpayer awareness, and tax rates. Using a quantitative approach with data from 100 respondents, the results reveal that tax socialization, tax knowledge, sanctions, and taxpayer awareness positively affect compliance, while tax rates have a positive impact, though weaker. These findings suggest that improving tax awareness and knowledge, alongside stricter enforcement of sanctions, is crucial for enhancing compliance. The study also recommends further research with broader variables and geographic coverage to deepen understanding and contribute to more effective policy reforms.
Co-Authors Anik Yuesti I Gusti Agung Arista Pradnyani Yura Karlinda Wiasa Putri