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All Journal International Journal of Organizational Behavior and Policy
Limanto, William
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Economics, Econometrics & Finance

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Factors Influencing Individual Tax Compliance in Surabaya Kusumawardhani, Adhityawati; Limanto, William; Sugiarto, Fernando Billy
International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.5.1.159-170

Abstract

Under Indonesia’s self-assessment tax system, individual taxpayers are entrusted with primary responsibility for determining and fulfilling their tax obligations, making voluntary compliance a critical issue in tax administration. This study investigates the extent to which tax knowledge and tax awareness shape individual taxpayer compliance in Surabaya. Drawing on survey data collected from 202 registered individual taxpayers (NPWP holders), the analysis employs multiple linear regression to examine the proposed relationships. The findings demonstrate that tax knowledge plays a significant role in enhancing compliance by improving taxpayers’ capacity to understand tax regulations and procedural requirements. In addition, tax awareness is found to exert a positive influence on compliance, indicating that internalized responsibility and personal commitment to tax obligations are central to compliant behavior. Taken together, these results suggest that individual tax compliance in Surabaya is driven more strongly by internal motivation than by reliance on enforcement mechanisms. By emphasizing the psychological and behavioral foundations of compliance, this study contributes to the growing literature on voluntary tax compliance and offers practical implications for tax authorities, particularly the importance of education and awareness-oriented strategies in fostering sustainable taxpayer compliance.
Co-Authors Kusumawardhani, Adhityawati Sugiarto, Fernando Billy