The Influence of Tax Knowledge, Fiscal Services, and Trust in Government on the Compliance of Individual Working Professionals Taxpayers

Nabillah, Handika Leswari (2025) The Influence of Tax Knowledge, Fiscal Services, and Trust in Government on the Compliance of Individual Working Professionals Taxpayers. S1 thesis, Universitas Andalas.

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Abstract

This study aims to examine the influence of tax knowledge, fiscal services, and trust in government on the compliance of individual working professional taxpayers. The research adopts a quantitative approach using a purposive sampling method, with a sample of 50 respondents consisting of doctors, notaries, lawyers, consultants, and architects. Data were collected through questionnaires and analyzed using multiple linear regression to assess both the partial and simultaneous effects of each variable on taxpayer compliance. The findings reveal that tax knowledge and fiscal services have a significant positive effect on taxpayer compliance, while trust in government does not show a statistically significant influence. These results suggest that increasing awareness of tax obligations and improving the quality of fiscal services are essential to fostering voluntary compliance among professionals. This study provides valuable insights for policymakers and tax authorities in formulating more targeted strategies to enhance overall tax compliance.

Item Type: Thesis (S1)
Supervisors: Dr. Fauzan Misra, SE., M.Sc., Ak., CA., BKP, CACP
Uncontrolled Keywords: Tax Knowledge, Fiscal Services, Trust in Government, Tax Compliance, Professional Taxpayers
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: S1 Akuntansi Ekonomi
Date Deposited: 13 Jun 2025 04:51
Last Modified: 13 Jun 2025 04:51
URI: http://scholar.unand.ac.id/id/eprint/496317

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