Driving Compliance: The Impact of Service Quality, Tax Sanctions, Tax Compliance Costs, Application of E-Filing, and Tax Knowledge on Individual Taxpayers Compliance

Abstract

This study aims to investigate the effects of service quality, tax compliance costs, tax sanctions, the application of e-filing, and tax knowledge on compliance among individual taxpayers. The study adopts a quantitative approach and was conducted at KPP Pratama Surakarta with a sample size of 87 respondents. Primary data were collected through a questionnaire-based survey. Partial least squares structural equation modeling (PLS-SEM) was employed for data analysis. The findings reveal that tax sanctions and the application of e-filing significantly influence taxpayer compliance, whereas service quality, tax compliance costs, and tax knowledge do not.