The Influence of Tax Knowledge, Taxpayer Motivation, and Self Assessment System on Tax Compliance
DOI:
https://doi.org/10.51289/peta.v10i1.912Keywords:
Keyword: Tax Compliance; Taxpayer Motivation; Tax Knowledge; Self Assessment SystemAbstract
This study aims to analyze whether there is a simultaneous and partial influence of Tax Knowledge, Taxpayer Motivation, and Self Assessment System on Tax Compliance. In this study, the method used is a quantitative method using primary data through a questionnaire distributed to respondents. The population in this study were individual taxpayers in Jetis District, Mojokerto using nonprobability sampling techniques with convenience sampling methods, so that a sample of 48 was obtained. The results of the study indicate that Tax Knowledge, Taxpayer Motivation, and Self Assessment System have a significant simultaneous effect on Tax Compliance. Tax Knowledge has a significant partial effect on Tax Compliance, while Taxpayer Motivation, and Self Assessment System do not have a significant partial effect on Tax Compliance.
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