The Effect of Tax Audit, Taxpayer Behavior and Tax Regulations on Taxpayer Perceptions and Tax Compliance

Taxes serve as a primary source of state revenue, ensuring the provision of public services and sustaining economic and social stability. Understanding the factors that influence tax compliance and taxpayer perceptions is essential for improving the effectiveness of tax policies. This study aims to examine the influence of tax audits, taxpayer behavior, and tax regulations on tax compliance and taxpayer perceptions. A quantitative survey method was employed, involving data collection from taxpayers, followed by analysis using Structural Equation Modeling (SEM) to test the proposed hypotheses and explore relationships among variables. The findings indicate that taxpayer behavior and tax regulations significantly influence tax compliance, suggesting that clear and well-structured regulations, along with responsible taxpayer behavior, can enhance compliance rates. Additionally, taxpayer behavior and tax competence play a significant role in shaping taxpayer perceptions of the tax system. However, the study reveals that tax audits and tax regulations do not have a significant direct impact on taxpayer perceptions, implying that other mediating factors may contribute to how taxpayers perceive taxation policies. These results highlight the crucial role of taxpayer behavior and regulatory frameworks in ensuring compliance and fostering positive taxpayer attitudes. This research provides valuable insights into the complex interactions between tax-related variables, offering practical implications for policymakers and tax authorities in designing more effective taxation policies, improving tax administration, and promoting voluntary compliance through better taxpayer education and engagement strategies.