DETERMINANTS OF INDIVIDUAL TAXPAYER COMPLIANCE

Abstract

Purpose: This research aims to explore the influence of  taxpayer awareness, taxpayer behavior, and trust in government on taxpayer compliance.

Methodology: This research employs a quantitative approach, sampling 100 individual tax filers from the KPP Pratama Jepara. Data were collected through a questionnaire and analyzed using SPSS software.  Analysis techniques include descriptive tests, classical assumptions, and hypothesis testing.

Findings: The findings revealed that taxpayer awareness, taxpayer behavior, and trust in the government significantly influences tax filer compliance in a positive way, confirming the importance of these variables in improving tax reporting practices.

Limitation: A constraint of this study is related to the focus, which only includes individual taxpayers at KPP Pratama Jepara, so the results may not be generalized to other areas or types of taxpayers.

Contribution: This research contributes useful insights for tax authorities, policy makers, and academics who study tax compliance behavior.