Pengaruh Pengetahuan dan Kesadaran Pajak terhadap Kepatuhan Perpajakan pada Karyawan Politeknik Negeri Jakarta tahun 2023

Abstract

This research aims to examine the influence of tax knowledge and tax awareness on tax compliance among employees of Politeknik Negeri Jakarta in the year 2023. Tax compliance is crucial in maintaining a country's economic stability and also affects the implementation of fiscal policies. The research adopts a quantitative approach with a survey method, distributing questionnaires to the employees of Politeknik Negeri Jakarta. The collected data are analyzed using statistical regression techniques to identify the influence of tax knowledge and tax awareness on tax compliance. The study has significant implications for financial management at Politeknik Negeri Jakarta and similar institutions. Enhancing the tax knowledge and awareness of employees should be a priority in efforts to improve tax compliance. Socialization and training related to tax regulations need to be continuously enhanced to enhance employees' understanding and tax awareness. However, the research has some limitations, including a limited sample size from a single institution and a restricted research time frame. Therefore, it is recommended to conduct further research involving samples from other institutions and track changes in tax compliance behavior over a longer period.

Keywords: Tax Knowledge, Tax Awareness, Tax Compliance, Employees, Politeknik Negeri Jakarta, year 2023.