PENGARUH PENGETAHUAN PAJAK, TINGKAT JABATAN DAN MOTIVASI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Suci Indah Cahyani (Universitas Pamulang)
Eka Oktapiani (Universitas Pamulang)

JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Vol. 3 No. 5 (2026): September

This study aims to analyze the influence of tax knowledge, job level, and taxpayer motivation on individual taxpayer compliance. The questionnaire distribution process took approximately one week, spanning from June 11, 2026, to June 17, 2026; this seven-day period resulted in data collection from 105 respondents. Following sample screening and eligibility evaluation, five respondents were excluded for failing to meet the purposive sampling criteria. Consequently, the final dataset deemed valid and suitable for further analysis consisted of 100 respondents. Data analysis was conducted using SPSS version 27, employing classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results indicate that tax knowledge and job level have a positive influence on individual taxpayer compliance, whereas taxpayer motivation does not.