Analysis of the Determinants of Individual Taxpayers' Compliance in Paying Income Tax: Evidence from the Menteng Area, Central Jakarta
Keywords:
Tax Compliance, Income Tax, Individual TaxpayerAbstract
Purpose – One of the state's primary sources of income is tax revenue. This study aims to analyze the factors influencing individual taxpayer compliance in paying income tax in the Menteng area, Central Jakarta.
Design/methodology/approach – The research employs a qualitative approach, utilizing interviews and literature reviews.
Findings – The findings show that adequate tax knowledge significantly enhances taxpayer awareness regarding the importance of paying taxes and the correct procedures for reporting them. Strict and fair tax sanctions serve as a deterrent for non-compliant taxpayers, while clear tax incentives and facilities can encourage higher compliance. Trust in the tax system also plays a crucial role; taxpayers who believe that their taxes are used transparently and accountably tend to exhibit greater compliance. Additionally, economic factors such as income levels and financial stability, as well as the social and cultural environment surrounding taxpayers, influence compliance.
Research limitations/implications – To further improve tax payment compliance, ongoing tax education and socialization efforts are necessary, along with the implementation of fairer and more proportional sanctions.
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