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Journal

Taxpayer Compliance Based on Awareness and Policy

Accounting Analysis Journal · Vol. 10 No. 1 (2021) · pp. 18–24

DOI
10.15294/aaj.v10i1.42043
ISSN
2502-6216, 2252-6765
Published
2021-03-06
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

This study examines the effect of tax policy aspects and awareness on taxpayer compliance in Kuningan Regency. The policy aspects in this study have manifested by tax sanction and Fiscus service quality. This study uses questionnaires which have distributed by random sampling technic. By using the multiple linear regression analysis, this study reveals that tax sanctions, Fiscus service quality, and taxpayer awareness positively affect taxpayer compliance. Aspects of government policy in tax sanctions are more significant than taxpayers' awareness to affect taxpayer compliance. It means that strict tax sanctions have been necessary accompanied by improving the Fiscus services quality as part of the tax services paradigm. This study can be used as a reference to reexamine the determinants of taxpayer compliance, especially in areas with the same characteristics as the object of this study. Future research is expected to examine the equilibrium between economic and non-economic variables more deeply in increasing taxpayer compliance. It is essential because which variable most determines taxpayer compliance is still unclear, whether theoretically or practically. Keywords: Awareness, Compliance, Taxpayers, Fiscus Services Quality

Collaboration network of the authors

5 authors · 5 co-authorship links

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Co-authorOrganisationJoint articles
Euis Nessia FitriAffiliation unknown1
Agus WahyudinAffiliation unknown1
Partono ThomasAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Taxpayer Compliance Based on Awareness and Policy</dc:title>
	<dc:creator>Suhendar, Dadang</dc:creator>
	<dc:creator>Hakim, Dani Rahman</dc:creator>
	<dc:description xml:lang="en-US">This study examines the effect of tax policy aspects and awareness on taxpayer compliance in Kuningan Regency. The policy aspects in this study have manifested by tax sanction and Fiscus service quality. This study uses questionnaires which have distributed by random sampling technic. By using the multiple linear regression analysis, this study reveals that tax sanctions, Fiscus service quality, and taxpayer awareness positively affect taxpayer compliance.&amp;nbsp; Aspects of government policy in tax sanctions are more significant than taxpayers' awareness to affect taxpayer compliance. It means that strict tax sanctions have been necessary accompanied by improving the Fiscus services quality as part of the tax services paradigm. This study can be used as a reference to reexamine the determinants of taxpayer compliance, especially in areas with the same characteristics as the object of this study. Future research is expected to examine the equilibrium between economic and non-economic variables more deeply in increasing taxpayer compliance. It is essential because which variable most determines taxpayer compliance is still unclear, whether theoretically or practically.
Keywords: Awareness, Compliance, Taxpayers, Fiscus Services Quality</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-03-06</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/42043</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i1.42043</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 1 (2021): March; 18-24</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/42043/18471</dc:relation>
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