Journal Informatic, Education and Management (JIEM)
Vol 8 No 2 (2026): AUGUST

THE INFLUENCE OF KNOWLEDGE, UNDERSTANDING, AWARENESS, AND MODERNIZATION OF TAX ADMINISTRATION ON TAXPAYER COMPLIANCE INDIVIDUALS

Mutiara Chandra (Unknown)
Amir Indrabudiman (Unknown)

Article Info

Publish Date
02 May 2026

Abstract

This study aims to examine the effect of knowledge, understanding, awareness, and modernization of tax administration on individual taxpayer compliance. This research uses primary data collected through questionnaires distributed to 100 individual taxpayers registered at the Jakarta Pasar Minggu Tax Office using the Simple Random Sampling method. The data were analyzed using multiple linear regression with the assistance of SmartPLS version 3.2.9 and Microsoft Excel 2021. The results indicate that knowledge, understanding, awareness, and modernization of tax administration have a positive and significant effect on taxpayer compliance. Therefore, improving these factors can enhance the level of compliance among individual taxpayers more effectively

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Journal Info
Journal Informatic, Education and Management (JIEM)
Website

Abbrev

jiem

Publisher

STMIK Indonesia Banda Aceh

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Other

Description

Perkembangan ilmu pengetahuan terkait dengan teknologi, informasi dan komunikasi baik secara teoritis maupun empiris terbukti sudah memberikan dampak positif bagi berbagai sisi kehidupan masyarakat. Perkembangan ilmu Bidang Teknologi Informasi Dan Komunikasi sudah banyak memberikan manfaat bagi ...