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All Journal Journal of Entrepreneur, Business and Management
Faqiha, A Nadya Nurul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EXPLORATION OF THE INFLUENCE OF INTERNAL FACTORS OF TAXPAYERS ON TAX COMPLIANCE (CASE STUDY OF SELAYAR REGENCY) Mediaty, Mediaty; Faqiha, A Nadya Nurul; Sari, Indira Puspita
Journal of Entrepreneur, Business and Management Vol 3, No 1 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i1.186

Abstract

This study aims to analyze the influence of taxpayer awareness, knowledge, and religiosity on taxpayer compliance in Selayar Regency. A quantitative method was used in this study, by collecting data through a questionnaire on 200 respondents who were individual taxpayers. The results of the study show that partially or simultaneously, the three independent variables have a positive and significant influence on taxpayer compliance. This research provides a practical contribution for tax authorities in designing strategic policies to improve tax compliance based on public awareness, knowledge, and religious values.Keywords: Tax Awareness, Tax Knowledge, Religiosity, Taxpayer Compliance
Co-Authors Mediaty Sari, Indira Puspita