FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM PELAPORAN SPT TAHUNAN WP OP DI LINGKUNGAN PEGAWAI SMA MUHAMMADIYAH 3 JEMBER
Keywords:
Tax Knowledge, Tax Socialization, Tax Services, Tax ComplianceAbstract
This study aims to investigate the factors influencing taxpayer compliance in the annual tax return reporting of individual taxpayers, with a specific focus on employees of SMA Muhammadiyah 3 Jember. The research identifies three main independent variables: tax knowledge, tax socialization, and the quality of tax services, which are suspected to affect taxpayer compliance as the dependent variable. This type of research utilizes a descriptive quantitative approach.
Tax Knowledge refers to the understanding of the rights, obligations, and responsibilities held by each taxpayer. They need to be aware of the types of taxes that must be paid. The results of this study indicate that the variable of Tax Knowledge, with a t value of 7.958, is greater than the t table value of 0.312 and the significance value of 0.000 is less than 0.05, which shows that the application of Tax Knowledge has a positive and significant effect on Taxpayer Compliance.
Tax socialization needs to be enhanced because the research findings show that the compliance level of Individual Taxpayers who report on time is still low (Nasution, 2024). In this context, cooperation between the government, especially the Directorate General of Taxes (DJP), and other parties such as organizations and educational institutions is crucial to expand access to information and tax socialization for the community. This study also shows that the t value of 4.370 is greater than the t table value of 0.312 and the significance value of 0.000 is less than 0.05, indicating that the variable of Tax Socialization has a positive effect on Taxpayer Compliance.
Quality services can enhance taxpayer compliance in the reporting of the Annual Tax Return and provide a better understanding of tax rights and obligations. Taxpayer compliance refers to the extent to which they adhere to the applicable tax regulations. This is evidenced by research showing that the t value of 20.053 is greater than the t table value of 0.312 and the significance value of 0.000 is less than 0.05, meaning that the variable of Tax Services has a positive and significant effect on Taxpayer Compliance.
Keywords: Tax Knowledge, Tax Socialization, Tax Services, Tax Compliance.
