Pengaruh Tax Awareness, Tax Understanding, dan Tax Morale terhadap Tax Compliance Wajib Pajak Orang Pribadi

Qurasih Ainun Nurul Ussamah ; Puji Rahayu
Kajian Ekonomi dan Akuntansi Terapan 📅 2025 Vol 2, No 4 🔗 DOI: 10.61132/keat.v2i4.2019
Abstract
This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.
Keywords
Tax Awareness; Tax Compliance; Tax Morale; Tax Understanding; Taxation
How to Cite

Qurasih Ainun Nurul Ussamah & Puji Rahayu (2025). Pengaruh Tax Awareness, Tax Understanding, dan Tax Morale terhadap Tax Compliance Wajib Pajak Orang Pribadi. Kajian Ekonomi dan Akuntansi Terapan, 2(4). https://doi.org/10.61132/keat.v2i4.2019

Qurasih Ainun Nurul Ussamah; Puji Rahayu, "Pengaruh Tax Awareness, Tax Understanding, dan Tax Morale terhadap Tax Compliance Wajib Pajak Orang Pribadi," Kajian Ekonomi dan Akuntansi Terapan, vol. 2, no. 4, 2025.

Qurasih Ainun Nurul Ussamah; Puji Rahayu. "Pengaruh Tax Awareness, Tax Understanding, dan Tax Morale terhadap Tax Compliance Wajib Pajak Orang Pribadi." Kajian Ekonomi dan Akuntansi Terapan, vol. 2, no. 4, 2025.

Qurasih Ainun Nurul Ussamah; Puji Rahayu. "Pengaruh Tax Awareness, Tax Understanding, dan Tax Morale terhadap Tax Compliance Wajib Pajak Orang Pribadi." Kajian Ekonomi dan Akuntansi Terapan 2, no. 4 (2025).

Qurasih Ainun Nurul Ussamah & Puji Rahayu (2025) 'Pengaruh Tax Awareness, Tax Understanding, dan Tax Morale terhadap Tax Compliance Wajib Pajak Orang Pribadi', Kajian Ekonomi dan Akuntansi Terapan, 2(4). doi: 10.61132/keat.v2i4.2019.

Qurasih Ainun Nurul Ussamah; Puji Rahayu. Pengaruh Tax Awareness, Tax Understanding, dan Tax Morale terhadap Tax Compliance Wajib Pajak Orang Pribadi. Kajian Ekonomi dan Akuntansi Terapan. 2025;2(4).

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