THE EFFECT OF TAX KNOWLEDGE, TAX RATES, AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE: A CASE STUDY OF SELF-EMPLOYED INDIVIDUAL TAXPAYERS IN CAKUNG TIMUR VILLAGE, EAST JAKARTA

A CASE STUDY OF SELF-EMPLOYED INDIVIDUAL TAXPAYERS IN CAKUNG TIMUR VILLAGE, EAST JAKARTA

Authors

  • Fransiskus Ruben Thiodorus -

Keywords:

Tax knowledge Tax rates Tax sanctionsect Taxpayer compliance Self-employed taxpayers.

Abstract

This study aims to examine the influence of Tax Knowledge, Tax Rates, and Tax Sanctions on the compliance of self-employed individual taxpayers in Cakung Timur Subdistrict. A quantitative approach with a causal-associative design was employed. Primary data were collected through questionnaires distributed to 395 respondents selected using purposive sampling. Data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with IBM SPSS Statistics. The findings reveal that Tax Knowledge, Tax Rates, and Tax Sanctions each have a positive and significant effect on taxpayer compliance. Simultaneously, the three independent variables also have a significant effect on taxpayer compliance. Tax Rates were identified as the most dominant variable influencing compliance. Furthermore, the coefficient of determination indicates that 75.3% of the variation in taxpayer compliance is explained by Tax Knowledge, Tax Rates, and Tax Sanctions, while the remaining 24.7% is explained by other factors outside the research model.

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Published

11-11-2026

How to Cite

Ruben Thiodorus, F. (2026). THE EFFECT OF TAX KNOWLEDGE, TAX RATES, AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE: A CASE STUDY OF SELF-EMPLOYED INDIVIDUAL TAXPAYERS IN CAKUNG TIMUR VILLAGE, EAST JAKARTA: A CASE STUDY OF SELF-EMPLOYED INDIVIDUAL TAXPAYERS IN CAKUNG TIMUR VILLAGE, EAST JAKARTA. Jurnal Ilmiah Ekonomi Dan Pajak, 6(2), 1–5. Retrieved from https://ojs-ejak.id/index.php/Ejak/article/view/218

Issue

Vol. 6 No. 2 (2026): Volume 6, No 2, 2026

Section

Articles

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