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This is a Quantitative Study study.

Determinants of Tax Compliance in Surabaya : A Study of Cognition, Volition, and Tax Avoidance

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Explanatory design examines factors impacting tax compliance in individual taxpayers, highlighting awareness and tax avoidance's moderating effects.

Taxpayer compliance improves with better knowledge, while tax avoidance complicates behavioral outcomes.
Awareness positively influences compliance, but volition is adversely affected in certain situations, indicating complex dynamics.
Socialization enhances taxpayer awareness, demonstrating a critical area for targeted educational efforts to improve compliance.
Information technology's mixed effects indicate the need for better integration in tax processes to optimize taxpayer engagement.

Rodhiyah Rodhiyah (2024) studied this question.

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Explanatory design examines factors impacting tax compliance in individual taxpayers, highlighting awareness and tax avoidance's moderating effects.