FACTORS INFLUENCING TAX COMPLIANCE IN INDONESIA

Apran Kurniawan; Revi Novayanthi Br Meliala; Fernandus Roni Febrianto

doi:10.37641/riset.v5i1.208

Apran Kurniawan Institute of Business and Informatics Kesatuan
Revi Novayanthi Br Meliala Institute of Business and Informatics Kesatuan
Fernandus Roni Febrianto Institute of Business and Informatics Kesatuan

DOI: https://doi.org/10.37641/riset.v5i1.208

Keywords: Taxpayer Awareness, Tax Knowledge, Tax Obstacles, Tax Sanctions, Tax Regulation, Tax Compliance

Abstract

This study aims to look at several factors like awareness, knowledge, obstacles, and sanctions, as well as tax regulations impacting taxpayer compliance. There is an assumption that tax compliance in Indonesia is still in the low category, which causes state revenues in the tax sector not to meet expectations. This study uses the literature review method, where the results concluded that awareness, knowledge, obstacles, sanctions, and the existence of tax regulation have an indication or influence to increase tax compliance in Indonesia. The study provides knowledge about the current conditions regarding tax compliance in Indonesia based on existing factors, and new information related to the recent tax regulation in the pandemic 2022.

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