Journal of Entrepreneur, Business and Management
Vol 3, No 1 (2025): Journal of Entrepreneur, Business and Management

EXPLORATION OF THE INFLUENCE OF INTERNAL FACTORS OF TAXPAYERS ON TAX COMPLIANCE (CASE STUDY OF SELAYAR REGENCY)

Mediaty, Mediaty (Unknown)
Faqiha, A Nadya Nurul (Unknown)
Sari, Indira Puspita (Unknown)

Article Info

Publish Date
29 Jun 2025

Abstract

This study aims to analyze the influence of taxpayer awareness, knowledge, and religiosity on taxpayer compliance in Selayar Regency. A quantitative method was used in this study, by collecting data through a questionnaire on 200 respondents who were individual taxpayers. The results of the study show that partially or simultaneously, the three independent variables have a positive and significant influence on taxpayer compliance. This research provides a practical contribution for tax authorities in designing strategic policies to improve tax compliance based on public awareness, knowledge, and religious values.Keywords: Tax Awareness, Tax Knowledge, Religiosity, Taxpayer Compliance

Copyrights © 2025




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Journal Info
Journal of Entrepreneur, Business and Management
Website

Abbrev

jebm

Publisher

Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Subject

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

Description

Journal of Entrepreneur, Business and Management is an open access and peer-reviewed academic journal, which is published by Amkop Business School. This Journal is created for publication from the result of research in management, business and entrepreneurship topics. Our Journal have been listed on ...