Determinants of Taxpayer Compliance: Tax Understanding, Fiscal Services, and Tax Awareness

Abstract

Purpose: This study seeks to evaluate the impact of knowledge of taxation, tax services, and tax awareness on the compliance of individual taxpayers.

Methodology/approach: The approach employed in this study is a quantitative method that utilizes both descriptive and verification techniques. The target population consists of individuals with NPWP across different areas in Jepara, using Probability Sampling methods for selection.

Results/findings: The results of this research indicate that Tax Understanding, Fiscus Services, and Tax Awareness have a positive and significant effect on Taxpayer Compliance.

Limitations: This research only examines the variables Tax Understanding, Fiscus Services, Tax Awareness, and Taxpayer Compliance with the research object being people who have NPWPs in various regions in Jepara.

Contribution: This study aims to enhance taxpayer compliance by identifying the factors that affect compliance, specifically in relation to Tax Understanding, Fiscus Services, and Tax Awareness among taxpayers.

Novelty: The update in this research is to measure the level of relationship between variables and compare it with previous research to find that better Tax Understanding, Fiscus Services and Tax Awareness can encourage Taxpayer Compliance in the future.