Main Article Content
Abstract
Purpose of this study is to analyze the effect of taxpayer awareness, taxpayer knowledge, tax penalties, modernization of the tax administration system, moral obligations, and tax access on taxpayer compliance in Jepara. This study uses descriptive quantitative research method. Population studied in this study is the people of Jepara aged 25-50 years who own motorcycles. The sample in this study uses Rao Purba formula with sample size of 96 respondents.Sampling technique uses purposive sampling. The data collection technique uses questionnaire measured with Likert scale. Data analysis technique used is multiple regression analysis. Results show that the variables of taxpayer awareness, taxpayer knowledge, tax penalties, and tax access have positive and significant effect. Meanwhile, variables of modernization of tax administration system and moral obligation had no effect. Simultaneously, independent variables had positive and significant effect on dependent variable of 47.5%, while 52.5% was caused by variables not included in this study.
Keywords : Tax awareness, tax knowledge, tax penalties, modernization of the tax administration system, moral obligations, tax access, tax compliance.