What type of study is this?

This is a Quantitative Approach study (also classified as: Multiple Linear Regression).

Influence of Tax Understanding, Education, Service Quality, and Tax Sanctions on the Compliance of Land and Building Tax (PBB-P2) Taxpayers in Cirebon Regency

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Quantitative analysis shows that tax understanding, education, service quality, and sanctions enhance tax compliance in Cirebon Regency.

Tax compliance is positively influenced by education, service quality, tax understanding, and sanctions.
The study found an R² of 0.792, indicating that the four predictors explain 78.4% of compliance variance.
A quantitative approach was used, involving a survey of 100 taxpayers with multiple linear regression analysis.
Findings imply that improving taxpayer literacy and service quality can effectively boost compliance rates.

Komala et al. (2025) studied this question.

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View Full Paper

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Authors

Quantitative analysis shows that tax understanding, education, service quality, and sanctions enhance tax compliance in Cirebon Regency.

Tax compliance is positively influenced by education, service quality, tax understanding, and sanctions.
The study found an R² of 0.792, indicating that the four predictors explain 78.4% of compliance variance.
A quantitative approach was used, involving a survey of 100 taxpayers with multiple linear regression analysis.
Findings imply that improving taxpayer literacy and service quality can effectively boost compliance rates.

Komala et al. (2025) studied this question.

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