Pengaruh Kebocoran Data Wajib Pajak Terhadap Kepercayaan dan Kepatuhan Perpajakan Wajib Pajak Orang Pribadi

This study aims to examine the effect of data breaches on trust and tax compliance among individual taxpayers. The sample consists of 113 taxpayer respondents residing in West Nusa Tenggara Province. The sampling technique used is probability sampling with a simple random sampling method based on the Slovin formula. Data were collected through a questionnaire distribution. Data analysis was conducted using SmartPLS version 3.0. The results indicate that data breaches have a significant effect on trust, data breaches have a significant effect on tax compliance, and trust does not have an effect on tax compliance.

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Publication Details

Journal
JURNAL ILMIAH GLOBAL EDUCATION
Published
2025-06-06
DOI
https://doi.org/10.55681/jige.v6i2.3795
Primary Topic
Taxation and Compliance Studies
Type
article
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article

Pengaruh Kebocoran Data Wajib Pajak Terhadap Kepercayaan dan Kepatuhan Perpajakan Wajib Pajak Orang Pribadi

D. Tialurra Della N., Le Yusfika Purnama
JURNAL ILMIAH GLOBAL EDUCATION
Taxation and Compliance Studies
article

Pengaruh Kebocoran Data Wajib Pajak Terhadap Kepercayaan dan Kepatuhan Perpajakan Wajib Pajak Orang Pribadi

D. Tialurra Della N., Le Yusfika Purnama
article en

Abstract

This study aims to examine the effect of data breaches on trust and tax compliance among individual taxpayers. The sample consists of 113 taxpayer respondents residing in West Nusa Tenggara Province. The sampling technique used is probability sampling with a simple random sampling method based on the Slovin formula. Data were collected through a questionnaire distribution. Data analysis was conducted using SmartPLS version 3.0. The results indicate that data breaches have a significant effect on trust, data breaches have a significant effect on tax compliance, and trust does not have an effect on tax compliance.

JURNAL ILMIAH GLOBAL EDUCATIONVol. 6(2)
University of Mataram (ID)
Openalex Percentile: Top 78%
Taxation and Compliance Studies
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