Determinants of Taxpayer Compliance: The Roles of Understanding, Socialization, System Implementation, and Sanctions

Dhea Ajeng Kursillah (Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas, Indonesia)
Agustina Ratna Dwiati (Faculty of Economics and Business, Universitas Udayana, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 12 (2024)

This research was motivated by instances of fraudulent taxreporting by corporate taxpayers in Gresik Regency. The studyaims to test and examine the influence of tax law knowledge, taxsocialization, modern administrative systems, and tax penaltieson taxpayer compliance. The population for the study consistedof cooperative taxpayers registered with the Trade, Industry, andMicro, Small, and Medium Enterprises Cooperative Office inGresik Regency, totaling 763 taxpayers. Using a probabilitysampling method, a sample of 88 respondents was selected,determined using the Slovin formula. The researchers employedhypothesis testing using the Structural Equation Model (SEM)method with SmartPLS software. The results indicate thatunderstanding tax regulations, tax socialization, and modernadministrative systems have a strong positive impact on taxpayercompliance. However, tax penalties were found to have arelatively negative influence on compliance.