Enhancing individual taxpayer compliance in Indonesia: Determinants of using population identification number as taxpayer identification number
Main Article Content
Abstract
Research aims: This study aims to empirically examine the direct effect of socialization, sanctions, awareness, and knowledge on individual taxpayer compliance in Indonesia.
Design/Methodology/Approach: This research used a survey method that utilized random sampling. The survey comprised 91 individual taxpayers as respondents. This research employed multiple linear regression analysis utilizing SPSS as the analytical instrument.
Research findings: The results showed that socialization, sanctions, and awareness positively affected taxpayer compliance. In contrast, knowledge does not influence taxpayer compliance.
Theoretical contribution/ Originality: This research provides an understanding of the factors that influence taxpayer compliance. In addition, this research topic is still relatively new in Indonesia.
Practitioner/Policy implication: This research can be used to determine the driving factors of individual taxpayer compliance so that it can be used as input and consideration on the rules for using Population Identification Number (PIN) as Taxpayer Identification Number (TIN).
Research limitation/Implication: This research can be a source of new ideas on future research topics. Additionally, this research can serve as a guide for utilizing PIN as a TIN to enhance taxpayer compliance.
Article Details
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Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.
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