Compliance Intention of Prospective Taxpayers: Self Assessment System and Understanding of Tri-Nga Tamansiswa

Taxes, as the largest source of state income, are essential for the prosperity of the people and the country's development, though they are compulsory and their benefits are not immediately felt. This study aims to examine the effect of the Self-Assessment System and understanding of Tri-Nga on the obedient intention of prospective taxpayers. The population coverage in this study is all private students in the Special Region of Yogyakarta with the number of samples taken is 99 respondents. Data was taken using the convenience sampling method and obtained by distributing questionnaires in the form of google forms. After the data is collected, the instrument will be tested to determine its validity and reliability, normality will be tested to determine whether the data is normal, whether there are symptoms of multicollinearity and heteroscedasticity, then the hypothesis will be tested with the F, T, and determination R2 tests conducted with IBM SPSS 29. The results showed that the self-assessment system and understanding of Tri-Nga have a positive significant effect on the intention to comply with prospective taxpayers. This research contributes practically to the DJP in improving tax compliance by helping to provide input that there are Tamansiswa Teachings, namely Tri-Nga, which can help to increase the obedient intention of prospective taxpayers, and contributes to academics by making this research a reference for further research