THE EFFECT OF OWNERSHIP OF TAXPAYER INDENTIFICATION NUMBERS (NPWP), TAX AUDITS, AND TAX COLLECTION ON INDIVIDUAL TAXPAYER COMPLIANCE (CASE STUDY ON KPP PRATAMA INDRAMAYU)

Abstract

This study aims to analyze the influence of Taxpayer Identification Number (NPWP) ownership, tax audit, and tax collection on the compliance of individual taxpayers at the Indramayu Pratama Tax Service Office (KPP). The method used involved a survey with 100 registered taxpayer respondents, using a questionnaire that included 47 questions related to three independent variables and one dependent variable. The results of the study show that partially, tax audit and tax collection have a significant influence on taxpayer compliance, with significance values of 0.000 and 0.016, respectively. On the other hand, NPWP ownership has no significant effect with a significance value of 0.515. The independent variable showed a significant influence on taxpayer compliance with a separation value of 68.507 and a significance of 0.000. The analysis of the determination coefficient showed that 68.2% of the variation in taxpayer compliance was explained by the three variables, while the rest was influenced by other factors outside the model