Factors That Influence the Tax Compliance: An Empirical Study Among Individual Taxpayers as Business Owners in West Jakarta

Abstract

This study aimed to obtain empirical evidence regarding the effect of self assessment, tax knowledge, moral responsibility, tax sanctions, and service quality on tax compliance in fulfilling the tax obligations. The data in this study was primary data obtained from the respondents' answers through research questionnaire. The respondents in this study were individuals who are business owners in West Jakarta. Samples were taken by using simple random-sampling technique. The data analysis tool was the Structural Equation Model (SEM) using Lisrel 8.8 software. The results of data analysis prove that tax knowledge, moral responsibility, and service quality have positive influences, while the self-assessment system and tax sanctions do not have influences on tax compliance.