Factors affecting individual taxpayer compliance: A case study at a Tax Service Office in Jakarta

Abstract

Purpose: This study aims to examine the effect of tax knowledge, tax sanctions, tax service quality, and tax socialization on individual taxpayer compliance at KPP Pratama Jatinegara in 2023.

Design/methodology/approach: A quantitative research design was employed, utilizing primary data collected through questionnaires measured on a Likert scale. A purposive sampling technique was applied to select 100 respondents. The data were analyzed using multiple linear regression analysis via SPSS 23.

Findings: The results reveal that tax knowledge and tax socialization have a significant positive effect on taxpayer compliance. In contrast, tax sanctions and the quality of tax services are found to have no significant effect on taxpayer compliance within the studied context.

Originality/value: This research provides empirical evidence from a local tax office in Jakarta, offering fresh insights into the determinants of taxpayer compliance within the Indonesian tax administration framework and may inform targeted policy interventions.