Pengetahuan Pengetahuan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Orang Pribadi: Kepercayaan Pada Pemerintah Sebagai Moderasi

Yunita Lisnaningtyas Utami (UIN K.H. Abdurrahman Wahid Pekalongan)
Nur Fani Arisnawati (UIN K.H. Abdurrahman Wahid Pekalongan)

Jurnal Ekonomi, Bisnis dan Manajemen
Vol. 5 No. 3 (2026): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)

This study investigates how individual taxpayers knowledge and taxpayers awareness affect their compliance, while also considering whether confidence in government moderates these relationships. The population in this study is taxpayers registered at KP2KP Kendal. Based on insidental sampling method to collect questionnaire responses from 110 individuals who regularly fulfil their tax duties. The data analisis uses SPSS 26. The finding shows that both tax knowledge and tax awareness significantly improve individual taxpayer compliance. Moreover, trust in government strengthens the positive impact of these factors on taxpayer’s willingness to comply.