The Influence of Taxpayer Awareness and Individual Tax Accounting Knowledge on Employee Tax Payment Compliance

Abstract

This study aims to determine and analyze the influence of Taxpayer Awareness (X1) and Personal Tax Accounting Knowledge (X2) on Employee Tax Compliance (Y) at the Department of Population and Civil Registration (Disdukcapil) of Teluk Bintuni Regency, Indonesia. The reality on the ground highlights a contradictory pattern regarding tax compliance among local government apparatuses. Many employees grasp the rules normatively, yet their actual action in paying Motor Vehicle Tax remains low. To examine this issue, the researcher applied a descriptive quantitative method. Data collection was carried out by distributing questionnaires to the entire population of 75 respondents, including civil servants, contract-based government employees, and honorarium workers. The data were then analyzed using a Multiple Linear Regression model. The test results prove that partially, the Taxpayer Awareness variable (X1) has a positive and significant effect on Employee Tax Compliance (Y). This means that the level of employees' moral awareness is directly proportional to their willingness to pay taxes voluntarily. However, also partially, Personal Tax Accounting Knowledge (X2) does not have a significant effect on Employee Tax Compliance (Y). This finding serves as clear evidence that cognitive intelligence or technical mastery will not drive employees to comply if they lack internal awareness. Even so, when tested simultaneously, both variables (X1 and X2) are proven to bring a significant influence. Their combination contributes an effect of 24.7%. Meanwhile, the remaining portion of 75.3% is influenced by other factors outside this research model.