The Effect Of Tax Knowledge, Service Quality, Tax Socialization, And Self Assessment On Individual Taxpayer Compliance

Al Fanny Yanuarika; Maryono Maryono; Elen Puspitasari; Greg Anggana

doi:10.35315/icms.v2i1.9400

Al Fanny Yanuarika Stikubank University
Maryono Maryono Stikubank University
Elen Puspitasari Stikubank University
Greg Anggana Stikubank University

DOI: https://doi.org/10.35315/icms.v2i1.9400

Keywords: tax knowledge, service quality, tax socialization, self-assessment, individual taxpayer compliance

Abstract

This study aims to examine and determine the effect of tax knowledge, service quality, tax socialization, and self-assessment on individual taxpayer compliance. The population in this study are individual taxpayers who have been registered at the Pratama Salatiga Tax Service Office with a population of 256.560 taxpayers. The method used for sampling is non-probability sampling and determining the number of samples using the Slovin formula with a sample of 100 respondents. The results showed that knowledge of taxation, service quality, tax socialization, and self-assessment had a positive and significant effect on individual taxpayer compliance. Thus, tax knowledge, service quality, tax socialization, and self-assessment can improve taxpayer compliance.