The Influence of Tax Understanding, Tax Sanctions, and Tax Norms on Taxpayer Compliance Among Employees of Palmerah District, West Jakarta

Keywords

• This study aims to examine the influence of tax understanding, tax sanctions, and tax norms on taxpayer compliance in Palmerah District. The background of this study is the low level of interest in paying taxes among the Palmerah District community. This study was conducted on active Palmerah District employees using a quantitative associative approach. Data were collected through questionnaires distributed to 110 respondents, determined using the Slovin formula. The data analysis technique used was multiple linear regression with the aid of SPSS software. This analysis also included validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, t-tests (partial), F-tests (simultaneous), and the coefficient of determination (R²). The results indicate that tax understanding, sanctions, and norms have a positive and significant influence on taxpayer compliance in paying and reporting their taxes. Therefore, improving tax understanding is crucial for individual taxpayer compliance.