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Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.

Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compliance (Y) among employees of the Banten Province Cooperatives and SMEs Office. This study uses a quantitative method with an associative approach. The sampling technique uses saturated sampling, so that the entire population of 45 people is used as the research sample. Data analysis was performed using the Partial Least Square (SEM-PLS) based Structural Equation Modeling method using SmartPLS software version 4.0. The results show that the tax knowledge variable (X1) has a t-statistic value of 1.190 <1.96 and a significance value (p-value) of 0.234 >0.05. Thus, tax knowledge does not have a significant effect on taxpayer compliance. Furthermore, the tax sanction variable (X2) obtained a t-statistic value of 1.436 < 1.96 and a p-value of 0.151 > 0.05, which means that tax sanctions also do not have a significant effect on taxpayer compliance. Overall, this study concludes that neither tax knowledge nor tax sanctions partially have a significant effect on the level of taxpayer compliance among the employees who were respondents in the study. This finding indicates that other factors, such as personal awareness, perceptions of tax fairness, and intrinsic motivation, may have a more dominant role in shaping taxpayer compliance. Therefore, a more comprehensive policy strategy is needed to increase compliance, not only through increasing knowledge or enforcing sanctions, but also through ongoing coaching, socialization, and persuasive approaches.

This research is motivated by the low level of taxpayer compliance in paying Land and Building Tax (PBB) in Ngronggot District, Nganjuk Regency. This compliance problem is indicated by the high rate of delays and non-compliance in paying tax obligations, which is largely caused by weak enforcement of sanctions, low taxpayer awareness, and diverse economic conditions of the community. This study aims to analyze the influence of tax sanctions, taxpayer awareness, and economic level on compliance in paying PBB. The research method used is a quantitative approach with a survey technique, through the distribution of questionnaires to 100 taxpayer respondents selected using a simple random sampling technique. The data obtained were analyzed using multiple linear regression, accompanied by classical assumption tests such as normality tests, multicollinearity, heteroscedasticity, and hypothesis tests (t-test and F-test) to examine the influence of independent variables partially and simultaneously on the dependent variable. The results of the study indicate that partially, tax sanctions, taxpayer awareness, and economic level have a positive and significant influence on taxpayer compliance in paying PBB. Simultaneously, these three variables are also proven to have a significant influence on taxpayer compliance. These findings provide an important contribution to the formulation of regional fiscal policies, particularly regarding strategies for increasing regional tax revenue. Practical implications of this research include the need to increase the effectiveness of sanction enforcement, intensify tax outreach and education, and improve tax administration services to encourage public awareness and compliance. With the right strategies, it is hoped that taxpayer compliance will increase sustainably and contribute to optimizing regional revenue.

This study aims to analyze the influence of tax literacy knowledge, taxpayer awareness, and tax sanctions on hotel taxpayer compliance in Boyolali Regency. The research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 58 respondents who are hotel taxpayers in Boyolali Regency. The data were analyzed using multiple linear regression analysis. The results show that tax literacy knowledge has a positive influence on taxpayer compliance with a significance value of 0.001. Taxpayer awareness also has a positive influence on taxpayer compliance with a significance value of 0.000. Additionally, tax sanctions have a positive influence on taxpayer compliance with a significance value of 0.006. Based on these results, it can be concluded that all three independent variables significantly affect the level of hotel taxpayer compliance in Boyolali Regency.

This study aims to analyze the effect of tax knowledge, tax sanctions, and tax socialization on individual taxpayer compliance. The research was conducted at the Tax Service, Counseling, and Consultation Office (KP2KP) Wonogiri using a quantitative approach. Primary data were collected through questionnaires, and secondary data were obtained from relevant sources. A sample of 100 respondents was selected using a random sampling method. Data analysis was conducted using multiple linear regression techniques processed through SPSS 30. The results indicate that tax knowledge, tax sanctions, and tax socialization have a positive and significant effect on individual taxpayer compliance. These findings suggest that a higher understanding of tax regulations, stricter enforcement of sanctions, and more effective tax socialization efforts lead to greater taxpayer compliance.

The purpose of this study is to find out how Taxpayer Awareness, Tax Socialization, and Tax Sanctions have an impact on Billboard Taxpayer Compliance in Karanganyar Regency. Quantitative and associative methods are used. The Slovin formula was used to determine a sample of 94 people who answered. Primary data were obtained through questionnaires and analyzed using multiple linear regression using SPSS 23. Studies show that taxpayer awareness does not affect their compliance. On the other hand, tax socialization and tax sanctions significantly and positively affect the compliance of reclamation taxpayers. This shows how important training and law enforcement are in improving tax compliance.”

Since tax revenues are declining annually, it is evident that Indonesian taxpayer compliance is still at a low level. The declining number of taxpayers in KPP Pratama Sleman Regency each year is another indicator of taxpayer compliance and the negative attitude of private taxpayers. The goal of this study is to determine the relative importance of tax penalties, taxpayer knowledge, taxpayer awareness, and taxpayer attitudes. Quantitative approaches are used in this study. The sample in this study consisted of a few KPP Sleman personnel, while the population consisted of 50 respondents, who were KPP Sleman taxpayer consumers. Random sampling was the sampling method employed in this study. Multiple regression is the data analysis method employed, and the analysis's findings indicate that Taxpayer Knowledge of Taxpayer Compliance is attained at t = 9.338 > -4.911ttable with a sig level of 0.00 < sig.α (0.05), meaning that Ha is accepted and H0 is rejected. As a result, H1—the research hypothesis that "Taxpayer Knowledge has a considerable effect on Taxpayer Compliance"—is accepted. Taxpayer Compliance (Y) obtained t = 4.377> 14.855 from ttable with a sig value. The influence of taxpayer attitudes on taxpayer compliance is obtained t = 9.338 > 4.337ttable with a sig level. = 0.00< sig.α (0.05), and H0 is rejected and Ha is accepted. The influence of taxpayer knowledge on taxpayer compliance is obtained t = 9.338 > 13.104ttable with a sig level. = 0.00< sig.α (0.05). H0 if 0.00 < sig.α (0.05  

With a very large number of business actors, through taxes, SMEs play a significant role in increasing state revenue, ironically the tax contribution from SMEs to national tax revenue is still relatively low. This study was conducted to measure how far tax knowledge, tax rates, tax sanctions, and the ease of implementing e-filing, affect the behaviour of SME tax obligations in fulfilling their tax responsibilities. This research adopts a quantitative approach and uses the theory of planned behaviour to explain the phenomenon under study. The research sample consists of 109 randomly selected SME respondents, where the sample size is determined based on statistical calculations using the Slovin formula. By conducting multiple linear regression analysis to evaluate the interrelationship of various variables, using SPSS version 25. According to the findings, respondents' sufficient understanding of tax provisions, the application of sanctions, and the use of e-filing significantly contributed to the increase in compliance, while the tax rate variable did not show a significant relationship.

This research aims to analyze the influence of tax knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance. The population of this research is all individual taxpayers at KPP Pratama Pati. The sampling technique in this research is insidental sampling. Respondents in this study are individual taxpayers who are registered with KPP Pratama Pati and regularly report their tax obligations. Data was taken by distributing questionnaires to 110 individual taxpayers. Data analysis used the Wrap PLS version 6.0 software analysis tool. The results of this research show that taxpayer knowledge, taxpayer awareness, and tax sanctions have a significant positive effect on individual taxpayer compliance.