Pengaruh Pengetahuan Perpajakan, Kesadaran Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Indonesia: A Systematic Literature Review
DOI:
https://doi.org/10.61132/pajamkeu.v3i5.2556Keywords:
Tax Knowledge, Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance, Systematic Literature ReviewAbstract
Individual taxpayer compliance is one of the important factors in supporting the optimization of state revenue and the sustainability of development financing in Indonesia. A high level of compliance is necessary to ensure that taxpayers fulfill their tax rights and obligations in accordance with applicable regulations. This study aims to analyze and synthesize previous research findings regarding the factors influencing individual taxpayer compliance in Indonesia, with a focus on tax knowledge, taxpayer awareness, and tax sanctions. This study employs a Systematic Literature Review (SLR) method by examining 30 scientific articles, consisting of the top 15 and bottom 15 articles based on the search results from journal databases. The analysis was conducted systematically by identifying the characteristics of the studies, variables used, analytical methods, direction of relationships between variables, and the main findings of each article. The results indicate that tax knowledge generally has a positive effect on taxpayer compliance because a good understanding of tax regulations, rights, and obligations can encourage taxpayers to fulfill their tax responsibilities properly. Taxpayer awareness also tends to have a positive effect through the development of willingness and responsibility to voluntarily pay and report taxes. Meanwhile, tax sanctions generally have a positive effect on compliance, particularly when they are implemented firmly, consistently, and fairly. In addition to these three main factors, the digitalization of tax services, service quality, tax socialization, administrative convenience, and trust in tax institutions also serve as supporting factors in improving individual taxpayer compliance in Indonesia.
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