HUBUNGAN TINGKAT RELIGIUSITAS, KEPERCAYAAN, DAN KESADARAN DENGAN TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Abstract

The following research aims to analyse the effect of religiosity, trust in the government, and taxpayer awareness on individual taxpayer compliance. The phenomenon underlying this study is the low level of tax return reporting compliance at KPP Pratama Jakarta Kebon Jeruk Dua, where the achievement in 2024 declined and failed to meet the set target. A quantitative approach with a causal research design was applied in this study. The population comprised individual taxpayers registered at KPP Pratama Jakarta Kebon Jeruk Dua, with 100 respondents selected through purposive sampling. The respondents were individual taxpayers who possessed a tax identification number (NPWP) and were present at the research site. Primary data were collected using questionnaires and reviewed through the PLS method utilizing SmartPLS 4 software. The findings reveal that religiosity and trust in government significantly influence individual taxpayer compliance, whereas taxpayer awareness does not have a significantly affect on individual taxpayer compliance.