<![CDATA[Individual taxpayer compliance plays a crucial role in supporting the optimization of government tax revenue; however, the level of compliance is influenced by various factors, including the modernization of the tax administration system, love of money attitudes, and trust in tax authorities. This study aims to examine the effects of the modernization of the tax administration system, love of money attitudes, and trust in tax authorities on individual taxpayer compliance among employees of PT Tukang Bersih Indonesia. The study employed a quantitative approach using a survey method. The research population consisted of employees of PT Tukang Bersih Indonesia who possessed a Taxpayer Identification Number (NPWP), while the sample was selected using a purposive sampling technique. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that the modernization of the tax administration system, love of money attitudes, and trust in tax authorities each have a positive and significant effect on individual taxpayer compliance. These results suggest that technology-based tax administration, taxpayers’ financial value orientation, and greater trust in the professionalism and quality of services provided by tax authorities contribute to higher levels of taxpayer compliance. This study concludes that improving the quality of tax administration, strengthening public trust in tax authorities, and enhancing taxpayers’ awareness of the financial consequences of non-compliance are essential strategies for promoting sustainable taxpayer compliance and supporting the optimization of government tax revenue. ]]>
Copyrights © 2026
