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Determinant Factors Affecting Personal Taxpayers’ Compliance at KPP Pratama Medan Belawan

In: Proceedings of the 7th Global Conference on Business, Management, and Entrepreneurship (GCBME 2022)

Author

Listed:
  • Ferdinan Hasibuan

    (Universitas Sumatera Utara)

  • Rina br. Bukit

    (Universitas Sumatera Utara)

  • Abdillah Arif Nasution

    (Universitas Sumatera Utara)

Abstract

Tax revenue is a significant contribution used by the government for the broadest possible prosperity of the people. This encourages the government to continue to increase sources of income from taxation. However, unfortunately, there are still individual taxpayers at KPP Pratama Medan Belawan (Medan Belawan Small Tax Office) who do not yet have awareness in terms of compliance to fulfill their obligations. This research analyzes the determinant factors affecting personal taxpayer compliance at Kantor Pelayanan Pajak Pratama Medan Belawan. This research used quantitative description as a method with Path Analysis to answer the research hypothesis. The population of this research is all active personal taxpayers registered at KPP Pratama Medan Belawan, with a total sample of 400 respondents. The results of this research show that both service quality and tax literacy directly affect tax compliance. On the other hand, all variables through tax awareness indirectly affect tax compliance .

Suggested Citation

  • Ferdinan Hasibuan & Rina br. Bukit & Abdillah Arif Nasution, 2024. "Determinant Factors Affecting Personal Taxpayers’ Compliance at KPP Pratama Medan Belawan," Advances in Economics, Business and Management Research, in: Ratih Hurriyati & Lili Adi Wibowo & Ade Gafar Abdullah & Sulastri & Lisnawati & Yusuf Murtadlo (ed.), Proceedings of the 7th Global Conference on Business, Management, and Entrepreneurship (GCBME 2022), pages 206-213, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-234-7_19
    DOI: 10.2991/978-94-6463-234-7_19
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