Factors Affecting Tax Compliance: An Empirical Study Of Individual Taxpayers

Taslim Taslim; Mira Mira; Masrullah Masrullah

doi:10.55227/ijerfa.v4i2.420

Authors

Taslim Taslim Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Makassar
Mira Mira Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Makassar
Masrullah Masrullah Accounting, Faculty of Economics and Business, Universitas Muhammadiyah Makassar

DOI:

https://doi.org/10.55227/ijerfa.v4i2.420

Keywords:

Taxpayer Awareness, Tax Sanctions, Tax Socialization, Taxpayer Compliance

Abstract

This study aims to examine and analyze the effect of each variable used in this research, namely tax knowledge and awareness, tax sanctions, and tax socialization, on individual taxpayer compliance. The study was conducted on individual taxpayers registered at the South Makassar Tax Office (KPP Makassar Selatan). The data used in this research are primary data collected by distributing questionnaires to individuals registered at the Makassar Tax Office. The population in this study consists of individuals registered as taxpayers. A total of 214,920 taxpayers were identified, and 215 respondents were selected as the sample. Data analysis was carried out using SPSS. The results of the partial test (t-test) show that the Taxpayer Awareness variable has a positive and significant effect with a T-statistic of 0.431; Tax Sanctions have a positive and significant effect with a T-statistic of 0.404; and Tax Socialization has a positive and significant effect with a T-statistic of 0.587.

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