Analyzing the Effect of Income and Tax Knowledge on Compliance Behavior of Individual Taxpayers in Tax Reporting

Authors

  • Dinda Pratiwi Universitas Swadaya Gunung Jati, Jawa Barat, Indonesia
  • Tika Septiani Universitas Swadaya Gunung Jati, Jawa Barat, Indonesia

DOI:

https://doi.org/10.38035/gijtm.v3i2.459

Keywords:

Income, Tax Knowledge, Tax Compliance, Tax Reporting

Abstract

This study aims to examine the influence of individual income and tax knowledge on taxpayer compliance in the city of Cirebon. A quantitative research approach was employed, with respondents selected through random sampling. To ensure the accuracy and reliability of the data, both validity and reliability tests were conducted. Furthermore, classical assumption tests, including assessments of heteroscedasticity, multicollinearity, and normality, were performed to validate the regression model. The hypothesis testing involved the use of t-tests, F-tests, and the coefficient of determination (R²), with all statistical analyses conducted using the SPSS software. The findings reveal that income and tax understanding have a simultaneous and significant effect on taxpayer compliance, as indicated by a significance value of 0.000 (< 0.05) and an F-test value of 141.521, which exceeds the critical value of 3.080. These results support the third hypothesis, affirming that both income and tax knowledge play a crucial role in shaping individual taxpayer compliance.

References

Amran, Amran. “Pengaruh Sanksi Perpajakan, Tingkat Pendapatan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi.” Atestasi?: Jurnal Ilmiah Akuntansi 1, no. 1 (2018): 1–15. https://doi.org/10.57178/atestasi.v1i1.53.

Anggadini, S. D., Bramasto, A., & Fahrana, E. “Determination Of Individual Taxplayer Compliance In Indonesia?: A Case Study. Journal Of Estern European And Central Asian Research, 9(1),” 2022, 129–137.

Arisandy, N. (. “No Title.” Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Bisnis Online Di Pekanbaru. Jurnal Ilmiah Ekonomi Dan Bisnis, 14.1, 2017.

Hasmi, N. “No Title.” Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (Pbb). Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makasar, 1(9), 2022, 1165–1172.

Kesumasari, N. K. I., & Suardana, K. A. “Pengaruh Pengetahuan Perpajakan, Kesadaran Dan Pengetahuan Tax Amnesty Pada Kepatuhan WPOP Di KPP Pratama Gianyar.” E-Jurnal Akuntansi, 2018.

Lestianingrum, Ekiro, and Set Asmapane. “No Title.” “The Effect of Tax Knowledge, Taxpayer Awareness, and the Application of e-Filing on Individual Taxpayer Compliance.” KINERJA: Jurnal Ekonomi Dan Manajemen 20 (4), 2023, 482–92.

Lukman, Hendro, Fanny Andriani Setiawan, and Juni Simina. “No Title.” “Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing.” International Journal of Application on Economics and Business 1 (1), 2023, 133–40.

Maghriby, B., & Ramdani, D. “No Title.” Pengaruh Dari Kesadaran Diri Wajib Pajak Dan Pengethauan Perpajakannya Terhadap Kepatuhan Wajib Pajak Pada Entitas Usaha Kecil (Umkm). Riset Akuntansi Dan Perbankan, 14(1), 2020, 288-300.

Mardia, M., Tanjung, R., Karim, A., Ismail, M., Wagiu, E. B., Sudarmanto, E., ... & Ardiana, D. P. Y. “No Title.” Sistem Informasi Akuntansi Dan Bisnis. Yayasan Kita Menulis, 2021.

Marlim, Thadeus Nowel, and Teofilus. “No Title.” “Effect of Emotion in Moderating the Relationship Between Tax Knowledge on Tax Compliance.” Journal of Accounting, Entrepreneurship and Financial Technology (Jaef) 5 (1), 2023.

Prastiwi, Dewi, I Made Narsa, and Erlina Diamastuti. “No Title.” “Tax Compliance: Respectful Treatment and Institutional Image.” The Indonesian Accounting Review 11 (2), 2021, 221–34.

Rahayu, S. K. “No Title.” Perpajakan Konsep, Sistem Dan Implementasi. Bandung: Rekayasa Sains., 2020.

Rahman. “Pengaruh Kesadaran Wajib Pajak, Tingkat Pendidikan, Dan Pendapatan Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan.” Jurnal Akuntansi Universitas Negeri Padang, 6(1), 2018, 1–20.

Rahman, Arif. “No Title.” “Pengaruh Kesadran Wajib Pajak, Tingkat Pendidikan Dan Pendapatan Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan.” Jurnal Akuntansi Universitas Negeri Padang 6 (1): 1-20, 2018, 1–20.

Sudirgo, T., & Bangun, N. “No Title.” Pengaruh Financial Distress, Financial Performance Dan Likuiditas Terhadap Stock Return, 2019, 77–92.

Supraptianik, Dwi Puji Rahayu, Ambarwati, & Devi Kusumawardhani. “No Title.” Analisa Efektivitas Pajak Bumi Dan Bangunan Untuk Meningkatkan Pendapatan Asli Daerah Di Kabupaten NganjukTahun 2014 -2018. Jurnal Akuntansi Dan Manajemen Mutiara Madani, 9(1), 2021, 54–70.

Widyanti, Yeni. “Pengaruh Tingkat Pemahaman , Sanksi , Kesadaran Wajib Pajak , Dan.” Journal Management, Business, and Accounting 20, no. 3 (2021): 285–94. https://eprints.walisongo.ac.id/20665/1/1805046001_NamiraFitriaSirait_Lengkap Tugas Akhir - Namira Fitria Sirait.pdf.

Published

2025-07-28

How to Cite

Dinda Pratiwi, & Tika Septiani. (2025). Analyzing the Effect of Income and Tax Knowledge on Compliance Behavior of Individual Taxpayers in Tax Reporting. Greenation International Journal of Tourism and Management, 3(2), 276–284. https://doi.org/10.38035/gijtm.v3i2.459