AKADEMIK: Jurnal Mahasiswa Humanis
Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Humanis

Pengaruh Tingkat Kesadaran Wajib Pajak, Pemahaman Aturan Perpajakan dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Cianjur

Assaja'ah, Aas (Unknown)
Khotimah, Husnul (Unknown)



Article Info

Publish Date
01 Sep 2025

Abstract

This research endeavors to explore how well taxpayer awareness, comprehension of tax laws, and tax-related community programs impact individual taxpayer adherence within the KPP Pratama Cianjur jurisdiction.The methodological framework employed in this investigation is the quantitative approach. The study's population is comprised of individual taxpayers who are actively registered at KPP Pratama Cianjur. A sample group of 100 respondents was chosen using probability sampling methods, which involved conducting a survey by disseminating questionnaires. The data underwent analysis utilizing multiple regression techniques, employing the Ordinary Least Squares (OLS) method, and was processed through Stata software, version 17. The analytical results reveal that taxpayer awareness, knowledge of tax laws, and tax-related community programs are all variables that have a noteworthy impact on taxpayer compliance, both when considered together and when each is considered separately. Amongst these three variables, it is the grasp of tax regulations that stands out as exerting the most substantial influence on taxpayer compliance. This outcome underscores the need for enhanced initiatives in tax education and public awareness campaigns, highlighting them as vital steps towards elevating taxpayer compliance levels going forward.

Copyrights © 2025






Journal Info

Abbrev

jmh

Publisher

Subject

Religion Humanities Education Social Sciences

Description

AKADEMIK: Jurnal Mahasiswa Humanis merupakan jurnal elektronik bagi mahasiswa agama, pendidikan, hukum politik, komunikasi, dan psikologi di dalam mempublikasi karya tulis ilmiah (sebagai tugas akhir), baik berupa skripsi, tesis maupun ...