Journal of Economics and Management Technologies
Vol. 1 No. 3 (2025): Journal of Economics and Management Technologies

The Influence of Tax Knowledge and Perception on Compliance With Pph 21 Tax Reporting at The Library and Archives Service of South Sulawesi Province

Asyiah, Nur (Unknown)
wati, Darma (Unknown)
Satria, Yudi (Unknown)



Article Info

Publish Date
31 Dec 2025

Abstract

The Objectives – This study aims to analyze the influence of tax knowledge, tax perception, and their simultaneous effect on the tax reporting compliance of employees at the Library and Archives Service of South Sulawesi Province. The Methods/approaches – This study uses a quantitative descriptive approach. The data used consist of instruments in the form of questionnaires, which are designed in such a way as to be able to collect relevant and appropriate information regarding the influence of tax knowledge and perceptions on tax reporting compliance at the Library and Archives Service of South Sulawesi Province. Yhe data are then analyzed using several tests, such as validity test, reliability test, classical assumption test, hypothesis test, and multiple linear analysis. The Results – The result show that the influence of tax knowledge and tax perception, as a partial and simultaneous effect on the tax reporting compliance of employees at the Library and Archives Service of South Sulawesi Province. The Research Implications – This study is expected to provide practical insights for the Library and Archives Service of South Sulawesi Province and enrich academic references on tax reporting compliance.

Copyrights © 2025






Journal Info

Abbrev

jemtech

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

⭐Economic development and policy ⭐Business strategy and management ⭐Innovation and technology management ⭐Digital transformation in businesses and industries ⭐The role of emerging technologies in shaping economic and business landscapes ⭐Organizational behavior and leadership in the ...