The Influence of Taxpayer Awareness, Taxpayer Attitude, and Tax Sanctions on Individual Taxpayer Compliance (A Study of Individual Taxpayers in Surakarta City)

Abstract

This study aims to empirically prove how awareness of taxpayers, attitudes of the taxpayers, and tax sanctions impact individual taxpayers in Surakarta City compliance. With the help of SPSS Version 20 software, quantitative research methods use primary data to produce research findings. The sample method employs convenience sampling, which is based on the non-random Lameshow formula. A total of 97 individual taxpayers domiciled in the Surakarta City area participated in this study as respondents. Based on the research findings, tax sanctions in Surakarta City do not have a positive or significant effect on the variable individual taxpayer compliance. However, taxpayer awareness and taxpayers' attitudes positively and significantly affect individual tax compliance