Jurnal Mantik
Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)

Exploring the influence between WP behavior & knowledge in maintaining tax compliance

Novika Frialestari Harianja (Universitas Advent Indonesia, Bandung, Indonesia)
Royana Ferinia (Universitas Advent Indonesia, Bandung, Indonesia)



Article Info

Publish Date
21 Nov 2023

Abstract

This research discusses factors that can infuence taxpayer behavior and knowedge on taxpayer compiance. One of these factors is taxpayer compiance. This research exp s that peope's behavior and knowedge regarding compiance with paying taxes is sti reativey ow. Therefore, there are chaenges in achieving higher eves of compiance. The instrument used was a questionnaire which was distributed directy. The method used by researchers is a quantitative method with primary data processed from 100 respondents in Parongpong District. The data anaysis technique used in this research is Structura Equation Model ing (SEM) and anaysis using SmartPLS. The resuts of this research show that behavior has a significant effect on taxpayer knowedge, behavior has an effect on taxpayer compiance, but taxpayer knowedge does not have a significant effect on taxpayer compiance and behavior aso does not have a significant effect on taxpayer compiance through taxpayer knowedge. The novelty of the study shows that taxpayer awareness eads to compiance, but the knowedge aone isn't aways enough to get peope to foow the rues.

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Journal Info

Abbrev

mantik

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Description

Jurnal Mantik (Manajemen, Teknologi Informatika dan Komunikasi) is a scientific journal in information systems/informati containing the scientific literature on studies of pure and applied research in information systems/information technology,Comptuer Science and management science and public ...