Determinants Affecting Taxpayer Compliance

Nela Safelia; Riski Hernando

doi:10.24912/ja.v27i2.1410

Authors

Nela Safelia Faculty of Economics and Business, Universitas Jambi, Jambi, Indonesia
Riski Hernando Faculty of Economics and Business, Universitas Jambi, Jambi, Indonesia

DOI:

https://doi.org/10.24912/ja.v27i2.1410

Keywords: Fiscus Services; Taxpayers Awareness; Tax Sanctions; Taxpayer Compliance.

Abstract

This research is entitled "Determinants Affecting Taxpayer Compliance" (taxpayer survey KPP Pratama Jambi Telanaipura). The purpose of this study is to reveal that fiscus services, taxpayer awareness and tax sanctions affect taxpayer compliance. This research was conducted on individual taxpayers who are registered at Tax Office Pratama Jambi Telanaipura. The data source is primary data obtained from distributing questionnaires. Sampling using the Cohen perspective, there were 130 respondents in this study. Methods of data analysis using the structural equation modeling (SEM) model with the partial least squares (PLS) approach to the research results of fiscus services show that taxpayer awareness has a significant positive effect on taxpayer compliance at KPP Pratama Jambi Telanaipura, while tax sanctions have no effect on taxpayer compliance at the KPP Pratama Jambi Telanaipura.

Author Biographies

Nela Safelia, Faculty of Economics and Business, Universitas Jambi, Jambi, Indonesia

nelasafelia@unja.ac.id

Riski Hernando, Faculty of Economics and Business, Universitas Jambi, Jambi, Indonesia

riskihernando@unja.ac.id

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