Neo Journal of economy and social humanities
Vol 5 No 2 (2026): Neo Journal of Economy and Social Humanities

The Effectiveness of Tax Education in Improving Compliance and Achieving Tax Revenue Targets at The Sidoarjo Selatan Primary Tax Office

Nuzulul Widyatmo Nugroho (STIE Mahardhika)
Sri Rahayu (STIE Mahardhika)
Anita Kartika Sari (STIE Mahardhika)



Article Info

Publish Date
03 Jul 2026

Abstract

This study aims to analyze the effect of tax socialization, tax officer competence, and the quality of tax education materials on taxpayer compliance and the achievement of tax revenue targets at the South Sidoarjo Tax Office. This research used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 150 respondents and analyzed using multiple linear regression through two models. The first model examined the effect of the independent variables on taxpayer compliance, while the second model examined their effect on tax revenue targets. The results show that tax socialization, tax officer competence, and the quality of tax education materials partially have a positive and significant effect on taxpayer compliance. These three variables also have a positive and significant effect on the achievement of tax revenue targets. Simultaneously, tax socialization, tax officer competence, and the quality of tax education materials significantly affect taxpayer compliance and tax revenue targets.

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Journal Info

Abbrev

Nejesh

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

journal principles aimed at publishing scientific works resulting from research, development and literature studies in the field of economics and social humanities, and Scope this journal: Macro and micro economics Accounting, Banking, Taxation, Human Resource Management, Administration Marketing, ...