ANALYSIS OF FACTORS INFLUENCING INDIVIDUAL TAXPAYER COMPLIANCE IN TARAKAN CITY
DOI:
https://doi.org/10.35334/s0yx8w04Keywords:
taxpayer compliance, taxpayer awareness, tax sanctions, service quality, tax knowledgeAbstract
This study was conducted to examine the extent to which taxpayer awareness, tax sanctions, service quality, and tax knowledge influence the compliance of individual taxpayers in Tarakan City. The research used a quantitative method by distributing questionnaires to 110 respondents. The collected data were analyzed through data quality tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that partially, only the taxpayer awareness variable has an effect on compliance. Tax sanctions, service quality, and tax knowledge did not show a significant effect. Simultaneously, all independent variables were proven to influence the compliance of individual taxpayers in Tarakan City. These findings emphasize the importance of raising taxpayer awareness, improving services, providing tax education, and implementing more effective sanctions to encourage the level of taxpayer compliance.
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