Analysis Of The Influence Of Tax Officer Services, Sanctions For Tax Negligence And Awareness Of Paying Tax On Taxpayer Compliance
DOI:
https://doi.org/10.35870/jemsi.v10i2.2344Abstract
This study aims to ascertain the effects of tax officer services, tax knowledge, tax payer awareness, and tax penalties on taxpayer compliance. Causal study research is the research methodology employed. A questionnaire was used in this study's data collection process. The study's population consists of taxpayers who own real estate and/or structures in their own names that are used as homes or places of business. Convenience sampling is a non-probability sampling method used in this study. With the use of the SPSS software, a multiple linear regression model was used to examine this research. The study's findings indicate that a number of variables, including taxpayer awareness, tax knowledge, tax penalties, and tax officer services, positively and significantly affect taxpayer compliance. A strong understanding of taxes helps taxpayers comprehend the meaning and intent of the law, which improves compliance. Acknowledging the significance of taxes for the nation's economic progress is a crucial element in enhancing taxpayer compliance. In addition, the presence of imposed tax penalties influences taxpayer compliance, albeit respondents are generally unbiased about this issue. Good service from tax officers also makes a positive contribution to taxpayer compliance because it helps taxpayers fulfill their tax obligations more easily and comfortably.
Downloads
References
Yusnidar, M. (2020). The Influence of Factors That Influence Taxpayer Compliance in Making PBB-P2 Payments. Jurnal Perpajakan, 1(1).
Aprilia, P., Zuliyati, & Afifi, Z. (2022). The Effect of Tax Knowledge, Taxpayer Awareness, Education Level, Tax Socialization and Tax Justice on Taxpayer Compliance for SMEs (Study On Convection Taxpayer In Kudus). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 8(1), 1–6. https://doi.org/10.35870/jemsi.v8i1.632
Handayani, L., Seniorita, Samuel PD Anantajaya, Henky Hendrawan, & Hendy Tannady. (2023). Analysis of the Influence of Fiscal Decentralization, Dependency Ratio, and Ratio of Independence on the Human Development Index in East Region of Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(1), 140–147. https://doi.org/10.35870/jemsi.v9i1.914
Ilham, B. (2011). Analysis of Factors That Influence Community Compliance in Paying Land and Building Taxes. Socioscientia, 3(2).
Stefani Febriani, & Khairudin. (2023). Pengaruh Diversifikasi Usaha Dan Pengendalian Internal Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Tambang Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(3), 671–676. https://doi.org/10.35870/jemsi.v9i3.1089
Tannady, H., Nuzulya Pahlawi, Moch Arif Hernawan, Deddy Novie Citra Arta, & Sri Dewi Yusuf. (2023). Role of Stock Performance as an Intervening Variable in a Relationship Between Profitability, Leverage, Growth and Company Value. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(2), 220–225. https://doi.org/10.35870/jemsi.v9i2.1016
Doni, K et al. (2023). The Influence of Tax Service Quality, Tax Sanctions and Taxpayer Awareness on Taxpayer Compliance in Paying PBB (In Selupu Rejang District). Jurnal Akuntansi, 1(1).
Haekal, R. D., & Tannady, H. (2023). The Impact of Capital Structure on Profitability of Mining Companies. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(4), 1611–1615. https://doi.org/10.35870/jemsi.v9i4.1407
Suryadharma, R et al. (2022). The Influence of Taxpayer Attitudes and Awareness on Land and Building Taxpayer. Jurnal EMBA, 4(1).
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
