Jurnal Magister Akuntansi Trisakti
Vol. 12 No. 2 (2025): September

ANALYZING TAX COMPLIANCE FACTORS IN GOVERNMENT INSTITUTIONS: SOCIALIZATION, SERVICE QUALITY, KNOWLEDGE, AND AWARENESS

Qonita, Radita (Unknown)
Dwi Astuti, Christina (Unknown)



Article Info

Publish Date
26 Sep 2025

Abstract

Government institutions are recognized as tax subjects with both formal and material obligations to comply with taxation regulations in Indonesia. This study aims to analyze the factors that influence taxpayer compliance levels in government institutions in Banten Province. The independent variables examined include tax socialization, service quality, tax knowledge, and taxpayer awareness, while compliance is designated as the dependent variable. This research employs a quantitative approach with multiple linear regression analysis. Primary data were collected from 130 questionnaires distributed to employees directly responsible for government institution tax reporting in Banten Province using purposive sampling. The results indicate that tax socialization, service quality, and taxpayer awareness have a significant positive impact on tax compliance, whereas tax knowledge does not have a statistically significant effect on compliance. These findings underscore the importance of optimizing tax socialization, enhancing service quality, and increasing taxpayer awareness among government officials to improve compliance. The study contributes to both practice and theory by offering insights for tax authorities to refine strategies in promoting compliance within government institutions and providing a basis for further research on the role of tax knowledge.

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Journal Info

Abbrev

jmat

Publisher

Subject

Economics, Econometrics & Finance

Description

The JMAT invites manuscripts in the various topics include, but not limited to, functional areas of financial accounting, accounting sharia, behavioural accounting, information system, auditing, fraud, accounting education, management accounting, management control system, international accounting, ...