Pengaruh Kepatuhan Wajib Pajak Dan Literasi Pajak Terhadap Penerimaan Pajak Penghasilan Orang Pribadi

Abstract

This study aims to examine the effect of taxpayer compliance and tax literacy on personal income tax revenue. Taxpayer compliance and tax literacy are two factors that play a crucial role in increasing tax revenue, which in turn can support the country's economic development. This study focuses on MSMEs in Kupang City, with the hope of providing deeper insight into how these two factors contribute to income tax revenue in the sector. This study uses a quantitative approach with primary data obtained through questionnaires distributed to 99 MSMEs in Kupang City. The sample used was calculated using the Slovin formula to determine a representative number of respondents. The distributed questionnaires included questions related to the level of taxpayer compliance, tax understanding, and income tax revenue. The collected data were then analyzed using multiple linear regression analysis techniques, conducted with the help of IBM SPSS Statistics 25 software. The results of this study indicate that taxpayer compliance has a partial positive and significant effect on income tax revenue. This indicates that the higher the level of taxpayer compliance, the greater their contribution to income tax revenue. In addition, tax literacy also shows a positive and significant effect on income tax revenue. Taxpayers with a good understanding of taxes tend to be more compliant in fulfilling their obligations, thus increasing tax revenue. Simultaneously, both variables—tax compliance and tax literacy—have a positive and significant impact on income tax revenue. These findings suggest that to increase income tax revenue, it is crucial for the government to not only improve taxpayer compliance but also improve tax literacy among taxpayers, particularly in the MSME sector. This can be achieved through more intensive and effective tax education and counseling.