Peran Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus Pada KPP Madya Bandung

Abstract

Tax is the primary source of government revenue and plays a vital role in supporting sustainable national development. Therefore, taxpayer compliance is a key factor in optimizing tax revenue collection. In this context, taxpayers’ understanding of tax regulations and their perceptions of tax rates are considered important determinants of compliance behavior. This study aims to examine the role of taxpayers' understanding of tax regulations and tax rates in influencing taxpayer compliance, with a particular focus on taxpayers registered at KPP Madya Bandung. The study is motivated by Indonesia’s relatively low tax ratio and the inconsistent findings of previous studies regarding the influence of these two variables on taxpayer compliance. Attribution Theory is employed to explain how internal factors, such as the understanding of tax regulations, and external factors, such as tax rates, shape taxpayer compliance behavior. This study employed a quantitative approach using questionnaire-based data collection. The findings indicate that both taxpayers' understanding of tax regulations and tax rates have a positive effect on taxpayer compliance. Furthermore, this study provides empirical evidence on the factors influencing taxpayer compliance, particularly among taxpayers registered at KPP Madya Bandung, who generally engage in relatively complex transactions. The findings are also expected to provide valuable insights for tax authorities in formulating more effective strategies to improve taxpayer compliance.