EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 12 No 4 (2024): Oktober

Analysis Of Factors That Influence Individual Taxpayer Compliance In Jombang Regency

Aliza Karima (Universitas Pembangunan Nasional "Veteran" Jawa Timur)
Muslimin Muslimin (Universitas Pembangunan Nasional "Veteran" Jawa Timur)
Sofie Yunida Putri (Universitas Pembangunan Nasional "Veteran" Jawa Timur)



Article Info

Publish Date
14 Oct 2024

Abstract

The purpose of this study is to analyze the various factors that influence individual taxpayer compliance individual taxpayers in Jombang Regency. Understanding of tax regulations, WPOP awareness, suitability of tax rates, use of tax applications, and service quality are some of the factors that this study examined their influence on individual taxpayers compliance in Jombang Regency, which is the subject of this study. All individual taxpayers registered with the Jombang Primary Tax Service Office are the population in this study. The sampling strategy used is a simple random sampling of each taxpayer with a taxpayer identification number (Nomor Pokok Wajib Pajak - NPWP). The test was conducted on 100 respondents obtained from calculating the Slovin formula in determining the research sample. This study uses Partial Least Squares (PLS) as a statistical testing tool. Based on the results of the study, understanding of tax regulations does not influence individual taxpayers compliance; individual taxpayer's awareness influences individual taxpayer's compliance; suitability of tax rates influences individual taxpayer compliance; use of tax applications does not influence individual taxpayers compliance; and service quality influences individual taxpayers compliance.

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Journal Info

Abbrev

ER

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

Description

Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and ...