<![CDATA[Penelitian ini bertujuan menganalisis pengaruh pemahaman Tarif Efektif Rata-rata (TER), sosialisasi perpajakan, dan persepsi keadilan TER terhadap kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Pringsewu. Penelitian dilatarbelakangi oleh masih terbatasnya kajian mengenai faktor kepatuhan setelah implementasi kebijakan TER berdasarkan PP No. 58 Tahun 2023 dan PMK No. 168 Tahun 2023. Penelitian menggunakan pendekatan kuantitatif dengan survei terhadap Wajib Pajak Orang Pribadi yang dipilih melalui purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan SPSS. Hasil penelitian menunjukkan bahwa pemahaman TER, sosialisasi perpajakan, dan persepsi keadilan TER secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Temuan ini menunjukkan bahwa pemahaman kebijakan, kualitas sosialisasi, dan persepsi keadilan menjadi faktor penting dalam meningkatkan kepatuhan pada era implementasi TER. This study aims to analyze the effects of understanding the Average Effective Tax Rate (TER), tax socialization, and perceived fairness of TER on individual taxpayer compliance in Pringsewu Regency. The study addresses the limited empirical evidence on taxpayer compliance following the implementation of TER under Government Regulation No. 58 of 2023 and Minister of Finance Regulation No. 168 of 2023. A quantitative survey approach was employed, with individual taxpayers selected through purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results show that understanding TER, tax socialization, and perceived fairness of TER have positive and significant effects on taxpayer compliance, both partially and simultaneously. These findings indicate that policy understanding, effective tax socialization, and perceptions of fairness are important factors in improving taxpayer compliance under the implementation of TER. ]]>
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