DETERMINANTS AFFECTING TAXPAYER COMPLIANCE

Abstract

The level of taxpayer compliance at KPP Pratama South Batam, the number of taxpayers who do not report SPT every year fluctuates but is still said to be quite low between 2018 and 2022. There are several factors identified that can influence the compliance of individual taxpayers at KPP Pratama South Batam, including service tax authorities, taxpayer awareness, and tax sanctions. This research aims to see the influence of tax authorities' services, taxpayer awareness, and tax sanctions on individual taxpayer compliance, both partially and simultaneously. This type of research is quantitative with primary data sources obtained through questionnaires. The population in this study was 75,350 people who were required to report taxes and were registered at the South Batam KPP. The sample in this study used a random sampling technique and the sample was determined using Slovin, totaling 100 respondents. Partial research results show that tax authorities' services influence individual taxpayer compliance with a calculated t value of 2.600 > t table 1.985, taxpayer awareness influences individual taxpayer compliance with a calculated t value of 2.249 > t table 1.985, and tax sanctions influence compliance. Individual taxpayers with a value of t count 9.727 > t table 1.985. Simultaneously, tax authorities' services, taxpayer awareness, and tax sanctions have a significant effect on individual taxpayers with a calculated F value > F table of 3.098. This research concludes that H₁, H₂, H_3, and H₄ are accepted.