Worksheet : Jurnal Akuntansi
Vol 5, No 1 (2025)

Pengaruh Pengetahuan Perpajakan dan Lingkungan terhadap Kepatuhan WPOP KPP Pratama Medan Timur

Br Hutagalung, Camelya Adelyani (Unknown)
Dison Silalahi, Alistraja (Unknown)
Wardany, Sri (Unknown)
Wirananda, Henny Andriyani (Unknown)



Article Info

Publish Date
02 Nov 2025

Abstract

This study aims to determine and analyze the influence of tax and environmental knowledge on individual taxpayer compliance registered at the East Medan Pratama Tax Office (KPP Pratama). This study used a quantitative approach. The sample size was 100 individual taxpayers at the East Medan Pratama Tax Office. The data source used in this study was primary data. The data collection technique used a questionnaire. The data were analyzed using multiple linear regression with the help of SPSS version 25. The results show that tax knowledge has a positive and significant effect on taxpayer compliance. The environment also has a positive and significant effect on taxpayer compliance. Simultaneously, tax and environmental knowledge significantly influenced individual taxpayer compliance, contributing 50.4%. This study concludes that increasing tax knowledge and a supportive environment are crucial to encouraging individual taxpayer compliance. Therefore, it is recommended that the tax authorities strengthen education and outreach programs and encourage the role of the environment in fostering a culture of tax compliance.

Copyrights © 2025






Journal Info

Abbrev

worksheet

Publisher

Subject

Economics, Econometrics & Finance

Description

Workhsheet adalah Jurnal Prodi Akuntansi yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Akuntansi Keuangan ...