THE EFFECT OF TAX KNOWLEDGE AND TAXPAYER AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE IN THE SUBMISSION OF PT BOBA INDAH'S ANNUAL TAX RETURN IN 2024
Keywords:
Tax Knowledge; Taxpayer Awareness; and Individual Taxpayer ComplianceAbstract
This research aims to contribute tax knowledge, taxpayer awareness, and add insight in the application to individual taxpayer compliance with employees at PT Boba Indah. The study population includes all individual taxpayers in the company, using a nonprobability sampling method that produces a sample of 30 taxpayers. The data analysis method used was multiple linear regression analysis and hypothesis testing using the SPSS 25 program. The results of the study show that tax knowledge and taxpayer awareness have a positive and significant influence on the compliance of individual taxpayers. The implication of this study is that the Directorate General of Taxes can strive to improve education, socialization, training, and improvement programs of the e-filing system to increase the level of taxpayer compliance in submitting annual tax returns. Thus, it can be expected that the implementation of this strategy will have a positive impact in achieving the goal of increasing overall taxpayer compliance.
Downloads
References
Anjani, K. P., & Sulistyowati, E. (2022). PENGARUH PENERAPAN E-FILING, TINGKAT PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN 66 WAJIB PAJAK ORANG PRIBADI. Surabaya: Sekolah Tinggi Ilmu Ekonomi Indonesia.
Arifin, S. B., & Syafii, I. (2019). PENERAPAN E-FILING, E-BILLING DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MEDAN POLONIA. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 9.
Fitri, N., Nugroho, M. T., & Devana, V. T. (2023). Pengaruh Pengetahuan, Kesadaran, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan Kota Tangerang. Indonesian Journal Accounting (IJAcc), 2723-5270.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9th ed.). Ikatan Akuntan Indonesia.
Kalyani, R., & Sutandi. (2023). Pengaruh Pengetahuan Wajib Pajak, Penerapan Sistem E-Filing Dan Efektivitas Sistem Terhadap Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi (Studi Kasus Pada Karyawan PT. Agung Pelita Industrindo).
Milleani, A., & Maryono. (2022). Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan Kesadaran Wajib Pajak dan SAMSAT Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Kendal. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 89-98.
Nabila, K. (2020). Prosiding Biema, (pp. 252-263).
Prakoso, A., Wicaksono, G., Iswono, S., Puspita, Y., Bidhari, S. C., & Kusumuningrum, N. D. (2019). PENGARUH KESADARAN DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK. JURNAL AKUNTANSI & EKONOMI FE. UN PGRI Kediri, 2541–0180.
Pramitasari, D. A. (2020). Peningkatan Kepatuhan Pelaporan Wajib Pajak Dengan Media E-SPT. Jurnal Akuntansi Dan Manajemen Gema Ekonomi, 1-2.
Rahayu, S. K. (2017). Perpajakan: Konsep dan Aspek Formal. Rekayasa Sains.
Resmi, S. (2019). Perpajakan : Teori & Kasus (E.S. Suharsi (ed); 11 ed.). Salemba Empat.
Sabet, E., Pattiasina, V., Sondjaya, Y., Kartim, Universitas, B., & Papua, Y. (2020). PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, TINGKAT PENDIDIKAN, SANKSI PAJAK DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
