THE EFFECT OF OWNERSHIP OF TAXPAYER IDENTIFICATION NUMBER (NPWP), TRUST IN THE GOVERNMENT AND EMPLOYEE AWARENESS ON INDIVIDUAL TAXPAYER COMPLIANCE
This study aims to analyze the influence of NPWP Ownership, Trust in the Government and karuyawan awareness on Individual Taxpayer Compliance at PT Sompo Insurance Tangerang. This research method is carried out with a quantitative approach, with data collection techniques using questionnaire techniques. The data used is primary data, which is data obtained directly from the company. The sample of this study was determined by the saturated sampling method so that 40 respondents were obtained by collecting data using a questionnaire made on a google form with a Likert scale. The analysis method used is multiple linear regression analysis aimed to determine the influence between two or more independent (free) variables on dependent (bound) variables, in which in this study multiple linear regression analysis is used to predict the influence of NPWP Ownership (X1), Trust in the government (X2), Awareness (X3), and compliance of land and building taxpayers (Y). The results and conclusions of this study state that NPWP ownership has a significant effect on Taxpayer Compliance, Trust in the government has a significant effect on Taxpayer Compliance, and Employee Awareness has no effect on Taxpayer Compliance.
Authors
- Hafidhah Nuraini
- Syamsur Syamsur
Institutions
- Universitas Pamulang (ID)
Publication Details
- Journal
- Proceedings of Economics Business Innovation & Creativity
- Published
- 2025-06-30
- DOI
- https://doi.org/10.32493/ebic.v2i1.51178
- Primary Topic
- Taxation and Compliance Studies
- Type
- article
- Field-Weighted Citation Impact
- 0.00