JURNAL AKUNTANSI DAN BISNIS
Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis

FACTORS AFFECTING INDIVIDUAL TAXPAYER COMPLIANCE AT TABANAN TAX OFFICE

Yura Karlinda Wiasa Putri (Unknown)
Anik Yuesti (Unknown)
Ni Putu Candra Santi Lestari (Unknown)
I Gusti Agung Arista Pradnyani (Unknown)



Article Info

Publish Date
31 May 2025

Abstract

This study examines the factors influencing individual taxpayer compliance (WPOP) at the Tabanan Tax Office (KPP Pratama Tabanan), focusing on tax socialization, tax knowledge, tax sanctions, taxpayer awareness, and tax rates. Using a quantitative approach with data from 100 respondents, the results reveal that tax socialization, tax knowledge, sanctions, and taxpayer awareness positively affect compliance, while tax rates have a positive impact, though weaker. These findings suggest that improving tax awareness and knowledge, alongside stricter enforcement of sanctions, is crucial for enhancing compliance. The study also recommends further research with broader variables and geographic coverage to deepen understanding and contribute to more effective policy reforms.

Copyrights © 2025






Journal Info

Abbrev

AKUNTANSI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, ...