International Journal of Applied Finance and Business Studies
Vol. 13 No. 4 (2026): March: Applied Finance and Business Studies

Determinants of individual tax return filing compliance: Evidence from Indonesian civil servant teachers using PLS-SEM

Br. Sembiring, Ceria Angellita Atengena (Unknown)
Sitompul, Grace Orlyn (Unknown)
Sinaga, Judith Tagal Gallena (Unknown)



Article Info

Publish Date
16 Mar 2026

Abstract

This study investigates the determinants of individual taxpayer compliance in filing annual tax returns among Indonesian civil servant teachers. The population of this study consists of civil servant public senior high school teachers in Pasuruan Regency, with a total population of 190 teachers. The number of samples collected was 68 respondents. Previous studies have reported inconsistent findings regarding the effectiveness of tax information dissemination and digital tax system integration in improving compliance behavior. This study aims to examine the role of tax information dissemination, tax interpretation, and tax information system integration in influencing taxpayer compliance. A quantitative research design was used with a survey approach. This study contributes to the tax compliance literature by emphasizing the importance of taxpayer understanding and digital system integration in improving compliance behavior among civil servant taxpayers.

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Journal Info

Abbrev

ijafibs

Publisher

Subject

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

Description

International Journal of Applied Finance and Business Studies is published with both online and print versions devoted to provide the publication of research finding in finance and business research studies. Objectives The main goal of ijafibs is to present outstanding, high quality research ...