The Effects of Tax Awareness Campaigns, Taxpayer Knowledge, Tax Rates, and Tax Penalties on Taxpayer Compliance (A Case Study at the Jakarta Pratama Tax Office)
DOI:
https://doi.org/10.55324/josr.v5i10.3433Keywords:
tax outreach, taxpayer knowledge, tax rates, and tax penalties, taxpayer complianceAbstract
Taxes play a crucial role as one of the primary sources of revenue in Indonesia’s state budget structure. Through tax contributions, the public directly participates in supporting national development and economic stability. This study aimed to examine the effects of tax awareness campaigns, taxpayer knowledge, tax rates, and tax penalties on taxpayer compliance. The independent variables in this study were tax awareness campaigns, taxpayer knowledge, tax rates, and tax penalties, while the dependent variable was taxpayer compliance. This study employed primary data collected through questionnaires distributed to taxpayers. A total of 100 questionnaires were distributed to taxpayers within the jurisdiction of the Jakarta Tanjung Priok Primary Tax Office. The sampling method used in this study was convenience sampling. Data were analyzed using multiple linear regression analysis. The results indicated that tax awareness campaigns, taxpayer knowledge, tax rates, and tax penalties had positive effects on taxpayer compliance. Based on the data analysis and discussion, several conclusions were drawn from this study.
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