Vol. 2 No. 1 (2025): Navigating Global Business Ethics in the Age of Innovation
Articles

The Influence of Tax Understanding and Taxpayer Awareness on PBB Taxpayer Compliance(Case Study in Airgsegas District)

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  • Susan,
  • Eka Wirajuang Daurrohmah
Susan
Universitas Terbuka
Bio
Eka Wirajuang Daurrohmah
Universitas Terbuka
Bio

Published 2025-08-31

Keywords

  • Taxpayer Awareness,
  • Taxpayer Knowledge,
  • Property Taxpayer Compliance

Copyright (c) 2025 Susan, Eka Wirajuang Daurrohmah (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Government work programs to finance national spending and development can be assisted by tax revenue, which is one source of state revenue. In Airgegas District, this study aims to determine the influence of taxpayer awareness and understanding on compliance with land and building taxes. This study used quantitative research methods. Data for this study were obtained from 94 Airgegas land and building taxpayers who completed a questionnaire. Partially, tax knowledge has a significant influence, according to the study results. However, taxpayer compliance is simultaneously significantly influenced by both variables. This demonstrates the importance of tax education for the public in efforts to improve taxpayer compliance.

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References

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