Influence of Taxpayer Awareness, Tax Services And Taxpayer Knowledge of Tax Revenue (Jambi Tax Office)
DOI:
https://doi.org/10.62205/5gvh7g55Keywords:
Taxpayer Awareness, Tax Service, Taxpayer Knowledge.Abstract
This study aims to determine the effect of taxpayer awareness, tax services and knowledge at the Primary Tax Service Office (KPP) Jambi Pratama. TPB). The population in this study includes individual taxpayers who are registered at the Jambi Telanaipura Pratama Tax Office with a total of 230,533 taxpayers. The number of samples used in this study were 100 respondents with the technique of determining the sample using the Probability Sampling method. Data collection was carried out using the questionnaire method. The data analysis technique used is multiple linear regression analysis. The results of the study show that taxpayer awareness, tax services and taxpayer knowledge have a positive effect on tax revenue.
References
Amalia, E. V., Hernawati, R. I., Durya, N. P. M. A., & Isthika, W. (2023). The influence of tax sanctions, taxpayer awareness, and tax service quality on individual taxpayer SPT reporting compliance. Jurnal Ilmiah Akuntansi Kesatuan, 11(3), 521–530. https://doi.org/10.37641/jiakes.v11i3.2211
Ilham, D., & Poerwati, R. T. (2025). Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, kualitas pelayanan fiskus, dan sanksi terhadap kepatuhan. Jurnal Ilmiah Akuntansi Peradaban, 9(1). https://doi.org/10.24252/jiap.v9i1.34868
Khatimah, S. A. C., & Girindratama, M. W. (2024). Exploring the role of tax sanctions, tax awareness, and tax knowledge in shaping compliance. Journal of Economics, Business, and Government Challenges, 7(1), 68–77. https://doi.org/10.33005/ebgc.v7i02.1469
Lumenta, N. P., & Sulistyowati, S. (2024). Enhancing individual taxpayer compliance: The role of tax awareness, knowledge, and administrative sanctions. Journal of Public Auditing and Financial Management, 4(2), 53–60. https://doi.org/10.36407/jpafm.v4i2.1630
Malau, D. N., Lasmini, L., & Trisyanto, A. (2025). The influence of tax knowledge and taxpayer awareness on MSME compliance. International Journal of Economics and Management Research, 3(2), 587. https://doi.org/10.55606/ijemr.v3i2.587
Mandasari, R., Kamal, M., & Helmiati, H. (2025). The influence of understanding tax regulations, tax rates, and taxpayer awareness on taxpayer compliance of e-commerce users. Global Insights in Management and Economic Research, 1(1). https://doi.org/10.53905/Gimer.v1i01.4
Margaret, E., Damayanti, F., & Rusliyawati, R. (2024). The effect of tax knowledge and taxpayer awareness on taxpayer compliance. Jurnal Ilmiah Manajemen Kesatuan, 12(5), 1673–1680. https://jurnal.ibik.ac.id/index.php/jimkes/article/view/2779
Martadinata, I. P. H., & Yasa, I. N. P. (2025). The role of taxpayer trust and awareness on voluntary compliance. Jurnal Ilmiah Akuntansi, 7(2). https://doi.org/10.23887/jia.v7i2.43346
Nurdiana, A., Maulina, A., Wahyudin, D., Zaini, Z., & Hendrarso, P. (2025). The influence of taxpayer awareness, tax knowledge, service quality, tax sanctions, and tax audits on tax compliance of restaurant taxpayers. Jurnal Locus: Penelitian & Pengabdian, 4(5). https://doi.org/10.58344/locus.v4i5.4041
Nurmalasari, N., & Mahwiyah, M. (2026). Analysis of the influence of tax knowledge and tax compliance on the perception of tax revenue among MSME actors in Cibungbulang District at KPP Pratama Ciawi. Priviet Social Sciences Journal, 6(1), 120–129. https://doi.org/10.55942/pssj.v6i1.1118
Ramadhan, A., & Atmaja, S. N. C. W. (2025). Pengaruh kesadaran, pengetahuan, dan pelayanan fiskus terhadap kepatuhan wajib pajak kendaraan bermotor. Jurnal Akuntansi Keuangan dan Perpajakan, 1(2). https://doi.org/10.62379/jakp.v1i2.139
Rustandi, R., & Kurnia, I. (2020). How taxpayer awareness and tax knowledge affect compliance in Bandung City. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 4(2), 555–571. https://doi.org/10.31955/mea.v4i2.883
Saputra, M. H., Fitriaty, F., Firmasari, P., & Mardiana, M. (2024). ANALISIS KEBIJAKAN KEUANGAN SEBAGAI MITIGASI OVERINVESTMENT TERHADAP PROFITABILITAS PERUSAHAAN. Jurnal Ilmiah Ekonomi Bisnis, 29(3), 469-485.
Saputra, M. H., Mardiana, R., Fahdillah, Y., & Yuliana, Y. (2024). Global Perspectives on Financial Policy Optimization: Addressing Overinvestment and its Impact on Corporate Profitability (Study on Indonesia Stock Exchange). SENTRALISASI, 13(2), 127-139.
Saputra, M. H., Firmasari, P., Fadillah, Y., Suratno, E., Kartika, Y. D., & Lie, K. P. (2023). Optimalisasi Nilai Perusahan: Pengaruh Inflasi Terhadap Harga Saham Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi. Jurnal Ilmiah Manajemen dan Kewirausahaan (JUMANAGE), 2(2).
Saputra, M. H., Firmasari, P., Fadillah, Y., & Hassandi, I. (2023). Tantangan Sosial Ekonomi Pasca Covid-19 Menghadapi Era 5.0 Society Untuk Mencapai Kinerja Berkelanjutan. Jurnal Ilmiah Manajemen dan Kewirausahaan (JUMANAGE), 2(1), 146-151.
Saputra, M. H., Pangestu, M. G., Sabrina, H. L., & Rahayu, N. (2024). Pelatihan Desain Dengan Canva Untuk Meningkatkan Promosi Pada Umkm Tuku Sambal (Focus Group Discussion). Jurnal Pengabdian Masyarakat UNAMA, 3(1), 33-39.
Simatupang, T., Hasibuan, T. F. H., & Rahmadhani, S. N. (2023). Service quality, awareness, and knowledge of taxpayers on compliance with land and building tax payments with tax sanctions as a moderating variable. Jurnal Indonesia Sosial Teknologi, 4(9), 1243–1260. https://doi.org/10.59141/jist.v4i9.704
Sudono, A., Sundjoto, S., Rahayu, S., & Fitrianty, R. (2025). The influence of income, taxpayer awareness, and tax service quality on taxpayer compliance. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(4). https://doi.org/10.31004/riggs.v4i4.3944
Susanto, Y. K., & Fiorita, I. (2023). Taxpayer compliance: Taxpayer behavior analysis and tax awareness as a mediating factor in Indonesia. Jurnal Bisnis dan Akuntansi, 25(1), 197–206. https://doi.org/10.34208/jba.v25i1.2067
Susilowati, A., & Mappanyukki, R. (2024). The impact of digital taxation implementation and taxpayer knowledge on tax revenue obstacles, moderated by incentive policy. Journal The Winners, 24(2), 147–157. https://doi.org/10.21512/tw.v24i2.10958
Suwailim, G. T., Anwar, M., & Purnomo, E. (2023). Dissemination and tax knowledge analysis on tax compliance. Jurnal Pajak dan Keuangan Negara (PKN), 5(1), 108–115. https://doi.org/10.31092/jpkn.v5i1.2043
Wirawan, K. A., & Sjarif, D. (2025). Pengaruh kualitas pelayanan pajak, kesadaran wajib pajak, dan sanksi terhadap keputusan wajib pajak orang pribadi. MAMEN: Jurnal Manajemen, 4(3). https://doi.org/10.55123/mamen.v4i3.5783
Zahra, M. A., & Anggraini, D. T. (2025). Understanding the relationship between tax knowledge and compliance under self-assessment systems. Jurnal Akademi Akuntansi, 8(2). https://doi.org/10.22219/jaa.v8i2.39384

