Record Detail

This study aims to examine the influence of tax understanding and
taxpayer awareness on individual taxpayer compliance in filing annual
income tax returns. The research was conducted on employees of the
Bureau of Information Systems and Documentation at the Secretariat
General of the Regional Representative Council (DPD RI) using a
quantitative approach. Data were collected through questionnaires
distributed to 58 respondents selected via purposive sampling. The
analysis employed multiple linear regression with SPSS 30.0. The
results show that neither tax understanding nor taxpayer awareness has
a significant partial or simultaneous effect on taxpayer compliance. The
adjusted R2 value of 0.010 indicates that the two independent variables
explain only 1% of the variation in compliance behavior. These
findings suggest that other factors beyond tax knowledge and
awareness, such as digital tax service efficiency, enforcement, or trust
in government, may better explain taxpayer compliance, particularly in
bureaucratic environments with automatic withholding systems.