Government institutions are recognized as tax subjects with both formal and material obligations to comply with taxation regulations in Indonesia. This study aims to analyze the factors that influence taxpayer compliance levels in government institutions in Banten Province. The independent variables examined include tax socialization, service quality, tax knowledge, and taxpayer awareness, while compliance is designated as the dependent variable. This research employs a quantitative approach with multiple linear regression analysis. Primary data were collected from 130 questionnaires distributed to employees directly responsible for government institution tax reporting in Banten Province using purposive sampling. The results indicate that tax socialization, service quality, and taxpayer awareness have a significant positive impact on tax compliance, whereas tax knowledge does not have a statistically significant effect on compliance. These findings underscore the importance of optimizing tax socialization, enhancing service quality, and increasing taxpayer awareness among government officials to improve compliance. The study contributes to both practice and theory by offering insights for tax authorities to refine strategies in promoting compliance within government institutions and providing a basis for further research on the role of tax knowledge.
Qonita et al. (Fri,) studied this question.
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