ANALISIS PENGARUH TAX BEHAVIOUR DAN TAX KNOWLEDGE TERHADAP TAX COMPLIANCE WAJIB PAJAK ORANG PRIBADI KARYAWAN

Authors

Diah Rizkyan Dewi Universitas Bung Karno

DOI:

https://doi.org/10.31539/costing.v7i5.12329

Keywords:

tax behaviour, tax knowledge, tax compliance

Abstract

Pajak tumbuh ketika pembayar pajak membayar bagian mereka yang adil, sehingga meningkatkan pendapatan pemerintah. tax behaviour dan tax knowledge mempengaruhi Tax Compliance. Penelitian ini meneliti Tax Behavior wajib pajak orang pribadi dan aktivitasnya sebagai karyawan yang taat hukum. Orang akan lebih mematuhi peraturan perpajakan ketika mereka mengetahui konsekuensi hukumnya. Hasil pengolahan data tidak mendukung hipotesis bahwa Tax Behavior berpengaruh signifikan terhadap Tax Compliance, karena nilai probabilitas sebesar 0,582 tidak memenuhi standar < 0,05 dan estimasi sebesar 0,078 menunjukkan kecenderungan yang positif. Mengingat dampak yang cukup besar dari Tax Knowledge terhadap Tax Compliance, nilai probabilitas sebesar 0.000 (p<0.05) diperoleh dari nilai estimasi sebesar 0.293. Hal ini mendukung adanya pengaruh Tax Knowledge terhadap Tax Compliance. Tax Knowledge yang semakin tinggi berhubungan dengan Tax Compliance yang semakin tinggi, terbukti dari hasil pengolahan data yang menunjukkan nilai probabilitas sebesar 0,000 memenuhi syarat < 0,05

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