The Effect of Understanding Taxation, Tax Sanctions, Taxpayer Awareness, and Quality of Fiscal Services on Taxpayer Compliance Individual Taxpayers in KPP Pratama Cirebon Satu

Abstract

This study aims to examine the factors influencing taxpayer compliance among individual taxpayers enrolled at KPP Pratama Cirebon Satu, focusing on tax knowledge, tax penalties, taxpayer awareness, and the quality of fiscal services. A random sample was drawn from the population, and data were analyzed using Structural Equation Modeling Partial Least Squares (SEM PLS) combined with multiple linear regression analysis. The findings indicate that taxpayer awareness and the quality of fiscal services positively and significantly impact individual taxpayer compliance at KPP Pratama Cirebon Satu. However, understanding of taxation and penalties does not significantly affect compliance. These findings suggest implications for tax policies and practices, emphasizing the importance of enhancing taxpayer awareness and improving fiscal service quality to foster compliance.