Pengaruh Kesadaran Pajak, Religiusitas, dan Motivasi Membayar Pajak terhadap Kepatuhan Wajib Pajak Pribadi di KPP Pratama Banda Aceh: The Influence of Tax Awareness, Religiosity, and Tax Payment Motivation on Individual Taxpayer Compliance at the Banda Aceh Primary Tax Office (KPP Pratama Banda Aceh)

Farah Annisa (UIN Ar-Raniry Banda Aceh)
Junia Farma
Azimah Dianah

Jurnal Keuangan dan Perbankan Syariah
Vol 5 No 3 (2026): Desember 2026

Abstract Research Purpose: This study examines the effects of tax awareness, religiosity, and tax payment motivation on individual taxpayer compliance at KPP Pratama Banda Aceh Design/Methodology/Approach: A quantitative associative approach was employed using questionnaire data from 100 individual taxpayers selected through purposive sampling and analyzed using multiple linear regression with IBM SPSS Statistics 26. Research Findings: ax awareness and religiosity have no significant effect on taxpayer compliance, whereas tax payment motivation has a positive and significant effect. The three variables jointly influence taxpayer compliance, with an R² of 0.613 Theoretical Contribution/Originality: The findings identify tax payment motivation as the dominant factor influencing compliance and provide practical insights for strengthening tax education, service quality, and taxpayer motivation.