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July 4, 2025International Journal of Economics, Management and Accounting1 citations

The Effect of Tax Knowledge, Tax Sanctions, and Taxpayer Awareness On Individual Taxpayer Compliance

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MAMade Puji AirlanggaIJI Ketut Jati

Key Points

  • Individual taxpayer compliance improves with greater taxpayer awareness and knowledge of tax regulations.
  • Study indicates tax sanctions have a significant role in ensuring compliance among individual taxpayers in the region.
  • Quantitative research approach utilized multiple linear regression analysis on questionnaire data from individuals.
  • Findings support the need for enhanced tax education and awareness programs to boost compliance efforts.

Abstract

The implementation of the study to obtain and prove empirically related to the influence of tax knowledge, tax sanctions and taxpayer awareness on individual taxpayer compliance. The study with multiple linear regression with an approach, namely with a quantitative framework. The means of obtaining data is by distributing questionnaires. Based on the researcher's findings, empirical evidence shows that tax knowledge, tax sanctions, and taxpayer awareness have positive and significant effect on individual taxpayer compliance at the East Denpasar Pratama Tax Service Office.

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Cite This Study

Airlangga et al. (2025) studied this question.

synapsesocial.com/papers/68af495fad7bf08b1ead5903https://doi.org/10.61132/ijema.v2i4.858
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Influence of Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance2025
  2. 2The Effect of Tax Socialization, Taxpayer Understanding, And Taxpayer Awareness Individual Taxpayer Compliance, Tax Sanction As a Moderating Variable2024 · 1 citations
  3. 3Influence Tax Knowledge, Taxpayer Awareness, Quality Services and Sanctions Taxation to Taxpayer Compliance2024 · 1 citations
  4. 4Factors That Influence Individual Taxpayer Compliance With Tax Sanctions As A Moderating Variable At The Binjai Pratama Tax Service Office2024
  5. 5The Effect of Tax Knowledge, Awareness, Education and Financial Literacy on Individual Tax Compliance At Sawangan KPP2025