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All Journal Jurnal EMT KITA Gorontalo Accounting Journal Jurnal Online Insan Akuntan Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Raflesia Akuntansi MOVE: Journal of Community Service and Engagement PARAHITA : Jurnal Pengabdian kepada Masyarakat Jurnal Applied Research in Management and Business Indonesian Community Journal Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru JAKPI Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Kewirausahaan Bukit Pengharapan JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Pena-Mas Akuntansi Journal of Economics and Management International Journal of Social Science and Community Service
Triyani Budyastuti
Universitas Mercu Buana
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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Journal : Jurnal EK dan BI

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PENGARUH PENGETAHUAN PERPAJAKAN, NASIONALISME, DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WPOP Setiady, Mila Aprilia; Budyastuti, Triyani
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2418

Abstract

This research aims to analyze the influence of Tax Knowledge, Nationalism, and Trust in the Government on Individual Taxpayer Compliance registered at KPP Pratama Kalideres. This research employs a quantitative approach using the Partial Least Square - Structural Equation Modeling (PLS-SEM) technique through SmartPLS 4.0 software. The sample consists of 100 respondents selected using purposive sampling. The results indicate that tax knowledge and nationalism have a positive and significant effect on taxpayer compliance, whereas trust in the government does not show a significant effect. These findings suggest that knowledge and nationalist attitudes are more dominant factors than institutional trust in influencing tax compliance behavior.
Co-Authors Angela Dirman Febrian Kwarto Giawan Nur Fitria Leonardus Ida Transetio Meiliyah Ariani, Meiliyah Mubarokah, Nurfadilah Murnandes, Mutia Novia Khairunnisa Novianti, Lely Nur Aeni, Tati Prameswari, Salsabila Rainy Rahadatul A'isyi Riaty Handayani Rieke Pernamasari Riri Indriani Rista Bintara, Rista Roy Budiharjo Setiady, Mila Aprilia Setiawan, Veronica Sitanggang, Grace Deoni Siti Nur Sari Sri Purwaningsih Suri Mahrani Zulhawati