Title: Tax compliance of individual taxpayer in DKI Jakarta, Indonesia

Authors: Silvy Christina

Addresses: Department of Accounting, Trisakti School of Management, Jakarta, 11440, Indonesia

Abstract: Taxes have a very important role in state revenue because taxes were the main sources in contributing funds used to finance government spending and national development. To optimising Indonesia's tax revenue, the compliance of taxpayers is highly required. This research aims to provide empirical evidence about the effect of tax-paying awareness, tax sanctions, knowledge and understanding of the tax regulations, the perception of the effectiveness of the tax system, the tax authorities service, and level trust of taxpayers on tax compliance. Data used in this research is primary data by giving questionnaires to respondents. Respondents were taxpayers in DKI Jakarta, Indonesia. The research result indicates that tax-paying awareness, the perception of the effectiveness of the tax system, and the tax authorities' service have a significant effect on tax compliance. Tax sanctions, knowledge and understanding of the tax regulations, and level trust of taxpayers have no significant effect on tax compliance.

Keywords: tax paying awareness; tax sanctions; knowledge and understanding of the tax regulations; the perception of the effectiveness of the tax system; the tax authorities; level trust of tax payers.

DOI: 10.1504/IJTGM.2022.120908

International Journal of Trade and Global Markets, 2022 Vol.15 No.1, pp.96 - 103

Received: 14 Feb 2020
Accepted: 01 Jul 2020
Published online: 16 Feb 2022 *

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