Pendas : Jurnah Ilmiah Pendidikan Dasar
Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed

PENGARUH TARIF PAJAK, LITERASI PAJAK, DAN KEADILAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Revaliany Priyanto (Unknown)
Adelia Azhar (Unknown)
Ghaitsa Geafira. S (Unknown)



Article Info

Publish Date
28 Jul 2026

Abstract

This study aims to examine the effect of tax rates, tax literacy, and tax fairness on taxpayer compliance. This study uses a quantitive method using primary data collected through quetionnaires distributed to taxpayers residing in Kemayoran, Central Jakarta. The sample was selected based on specific criteria using a purposive sampling technique, resulting in a total 104 respondents. The analysis methods used are multiple linear regression analysis, coefficient of determination, and f and t test processed using IBM SPSS software version 26. The results of this study indicate that tax rates and tax literacy have positive and significant effect on taxpayer compliance. Meanwhile, tax fairness has a negative and significant effect on taxpayer compliance.

Copyrights © 2026






Journal Info

Abbrev

pendas

Publisher

Subject

Other

Description

Pendas : Jurnah Ilmiah Pendidikan Dasar is a journal published twice a year, namely in June and December that aims to be a forum for scientific publications to pour ideas and studies complemented with the results of research related to primary school education. To achieve this, basic education ...