Jurnal Paradigma Akuntansi
Vol. 8 No. 1 (2026): Januari 2026

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Vincent Maxime Sullivan (Unknown)
Jonnardi Jonnardi (Unknown)



Article Info

Publish Date
03 Jun 2026

Abstract

This study aims to find out the effects of taxpayer awareness, perceptions of tax justice, tax sanctions, and trust in the government on individual taxpayer compliance in West Jakarta City. The sample will be selected using the purposive sampling method and the data used are 100 individual taxpayers domiciled in West Jakarta. Data processing techniques are processed using Smart-PLS 3.3. The result of the study here illustrate that taxpayer awareness has no significant effect on taxpayer compliance. Perception of tax justice has no significant effect on taxpayer compliance. Tax sanctions have significant and significant effect on taxpayer compliance. Trust in the government has no significant effect on taxpayer compliance. The implication of the research is to increase knowledge about taxes and carry out their obligations as taxpayers.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...