The Effect of Tax Knowledge, Tax Awareness, and Tax Sancations on the Tax Compliance of Individual Taxpayers
Case Study of Micro Entrepreneurs Registered with the Jakarta Kramat Jati Tax Office
Keywords:
Tax Knowledge; Tax Awarenes; Tax Sancation; Tax Compliance of Individual Taxpayers; SEMPLSAbstract
This study aims to analyse the effect of taxation knowledge, taxpayer awareness, and taxation sanctions on the compliance of individual taxpayers who are microbusiness owners registered with the Kramat Jati Tax Office. A quantitative approach was used in this study. Thel population in this study included microbusiness owners in the Kramat Jati area. The sample was determined using the G*Power application with a minimum result of 123 respondents, but the actual number obtained was 130 respondents. Primary data was collected through questionnaires distributed both directly and online via Google Form. Data analysis was performed using the Partial Least Squarels (PLS) approach, including descriptivel analysis, evaluation of the outer and inner models, and hypothesis testing using SmartPLS software. The study results indicate that tax knowleldge a effects the compliance of individual taxpayers. Tax awareness a effects the compliance of individual taxpayers. Tax sancation effect the compliance of individual taxpayers.
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