EXPLORATION OF THE INFLUENCE OF INTERNAL FACTORS OF TAXPAYERS ON TAX COMPLIANCE (CASE STUDY OF SELAYAR REGENCY)
Abstract
This study aims to analyze the influence of taxpayer awareness, knowledge, and religiosity on taxpayer compliance in Selayar Regency. A quantitative method was used in this study, by collecting data through a questionnaire on 200 respondents who were individual taxpayers. The results of the study show that partially or simultaneously, the three independent variables have a positive and significant influence on taxpayer compliance. This research provides a practical contribution for tax authorities in designing strategic policies to improve tax compliance based on public awareness, knowledge, and religious values.
Keywords: Tax Awareness, Tax Knowledge, Religiosity, Taxpayer Compliance
References
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323–338.
Dewi, S. N., & Muliati, T. (2023). Religiusitas dan Moralitas dalam Kepatuhan Pajak. Jurnal Ekonomi dan Perpajakan Indonesia, 15(2), 102–118.
Ermawati, Y., Syarif, A., & Azis, M. (2022). Religiusitas dan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Multiparadigma, 13(1), 144–159.
Faridzi, M., Hidayatullah, A., & Ramadhani, D. (2022). Pengaruh Pemahaman dan Religiusitas terhadap Kepatuhan Pajak UMKM. Jurnal Pajak dan Keuangan Negara, 6(2), 205–222.
Glock, C. Y., & Stark, R. (1965). Religion and Society in Tension. Chicago: Rand McNally.
James, S., & Alley, C. (2002). Tax compliance, self-assessment system and tax administration. Journal of Finance and Management in Public Services, 2(2), 27–42.
Kudus, M. (2018). Pengaruh Religiusitas terhadap Kepatuhan Wajib Pajak dengan Kesadaran sebagai Variabel Mediasi. Jurnal Perpajakan Indonesia, 10(1), 44–60.
Palil, M. R. (2010). Tax knowledge and tax compliance determinants in self-assessment system in Malaysia. PhD Dissertation, University of Birmingham.
Rahayu, S. K. (2010). Perpajakan Indonesia: Konsep dan Aspek Formal. Yogyakarta: Graha Ilmu.
Sumarni, A., Nurlina, & Saputra, H. (2023). Peran Pengetahuan dan Religiusitas dalam Kepatuhan Wajib Pajak. Jurnal Ilmu Administrasi dan Pajak, 8(1), 89–101.
Waluyo, B. (2020). Perpajakan Indonesia. Jakarta: Salemba Empat.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323–338.
Dewi, S. N., & Muliati, T. (2023). Religiusitas dan Moralitas dalam Kepatuhan Pajak. Jurnal Ekonomi dan Perpajakan Indonesia, 15(2), 102–118.
Ermawati, Y., Syarif, A., & Azis, M. (2022). Religiusitas dan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Multiparadigma, 13(1), 144–159.
Faridzi, M., Hidayatullah, A., & Ramadhani, D. (2022). Pengaruh Pemahaman dan Religiusitas terhadap Kepatuhan Pajak UMKM. Jurnal Pajak dan Keuangan Negara, 6(2), 205–222.
Glock, C. Y., & Stark, R. (1965). Religion and Society in Tension. Chicago: Rand McNally.
James, S., & Alley, C. (2002). Tax compliance, self-assessment system and tax administration. Journal of Finance and Management in Public Services, 2(2), 27–42.
Kudus, M. (2018). Pengaruh Religiusitas terhadap Kepatuhan Wajib Pajak dengan Kesadaran sebagai Variabel Mediasi. Jurnal Perpajakan Indonesia, 10(1), 44–60.
Palil, M. R. (2010). Tax knowledge and tax compliance determinants in self-assessment system in Malaysia. PhD Dissertation, University of Birmingham.
Rahayu, S. K. (2010). Perpajakan Indonesia: Konsep dan Aspek Formal. Yogyakarta: Graha Ilmu.
Sumarni, A., Nurlina, & Saputra, H. (2023). Peran Pengetahuan dan Religiusitas dalam Kepatuhan Wajib Pajak. Jurnal Ilmu Administrasi dan Pajak, 8(1), 89–101.
Waluyo, B. (2020). Perpajakan Indonesia. Jakarta: Salemba Empat.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323–338.
Dewi, S. N., & Muliati, T. (2023). Religiusitas dan Moralitas dalam Kepatuhan Pajak. Jurnal Ekonomi dan Perpajakan Indonesia, 15(2), 102–118.
Ermawati, Y., Syarif, A., & Azis, M. (2022). Religiusitas dan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Multiparadigma, 13(1), 144–159.
DOI: https://doi.org/10.37531/jebm.v3i1.186
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