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September 10, 2025Dinasti International Journal of Management ScienceOpen Access

The Influence of Voluntary Disclosure Program (VDP), Tax Sanctions, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Jakarta Kalideres

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Authors

ISIrzan SyahrialUniversitas Patria ArthaPHPandu HaryantoUniversitas Patria ArthaHHHenni HandariUniversitas Patria Artha

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Implication

Analysis reveals voluntary disclosure and tax socialization improve taxpayer compliance, highlighting potential for improved revenue collection.

Key Points

  • Taxpayer compliance rates improve significantly with the introduction of voluntary disclosure programs and tax socialization initiatives.
  • The study reveals that voluntary disclosure programs have a coefficient of 0.45, indicating a strong positive impact on compliance.
  • Data collected from 30 individual taxpayers utilized a quantitative method through questionnaires and multiple linear regression analysis.
  • The findings suggest tax penalties have a positive but not significant effect, indicating they may require further evaluation for effectiveness.

Cite This Study

Syahrial et al. (2025) studied this question.

synapsesocial.com/papers/68c1a5f254b1d3bfb60dfaf3https://doi.org/10.38035/dijms.v6i5.4683
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Also Consider

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

  1. 1The Role of Tax Base Expansion and Taxpayer Compliance in Increasing Tax Revenue in Indonesia Through the Voluntary Disclosure Program (VDP)2026
  2. 2The Influence of Tax Reporting and the Core Tax System on Taxpayer Compliance (Study at the Primary Tax Service Office in DKI Jakarta)2025 · 1 citations
  3. 3The Effect of Tax Knowledge, Awareness, Education and Financial Literacy on Individual Tax Compliance At Sawangan KPP2025
  4. 4Factor Analysis of the Influence of Tax Knowledge and Taxpayer Awareness on Individual Taxpayer Compliance at KPP Yogyakarta2024
  5. 5The Effect of Understanding Taxation, Tax Sanctions, Taxpayer Awareness, and Quality of Fiscal Services on Taxpayer Compliance Individual Taxpayers in KPP Pratama Cirebon Satu2024