Journal of Accounting and Taxation
Subscribe to JAT
Full Name*
Email Address*

Article Number - F1DD78E66686

Vol.9(10), pp. 139-146 , November 2017
ISSN: 2141-6664

 Total Views: 0
 Downloaded: 0

Full Length Research Paper

The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance

Yayuk Ngesti Rahayu
  • Yayuk Ngesti Rahayu
  • Economics and Business Faculty, Wisnuwardhana University, Malang, East Java, Indonesia.
  • Google Scholar
Margono Setiawan
  • Margono Setiawan
  • Economics Business Faculty, Brawijaya University, Malang, East Java, Indonesia.
  • Google Scholar
Eka Afnan Troena
  • Eka Afnan Troena
  • Economics Business Faculty, Brawijaya University, Malang, East Java, Indonesia.
  • Google Scholar
  • Sudjatno
  • Economics Business Faculty, Brawijaya University, Malang, East Java, Indonesia.
  • Google Scholar

 Received: 09 July 2017  Accepted: 18 September 2017  Published: 30 November 2017

Copyright © 2017 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0

The purpose of this study is to provide an insight into the government’s need for sustainable socialization on the importance of paying taxes. This study also aims to analyze the taxpayer's awareness, whether it can mediate the knowledge and understanding of tax regulations on taxpayer compliance or not. The approach in this study is quantitative, with taxpayers as the respondents. The results show that knowledge and understanding of tax regulation and awareness of taxpayers simultaneously contribute to taxpayer compliance. Also, indirectly, knowledge and understanding of tax regulation in the society through the awareness of taxpayer do not have significant influence on tax compliance. Based on the questionnaire, the people have not fully mastered the tax administration using information technology and they have not fully realized the importance of paying taxes for the progress of the nation, due to the different demographic background. This study offers a new understanding and a better perspective of the influence of knowledge, understanding, and awareness of taxpayer compliance. The results will be useful for academics, communities, and governments as they are related to the subject of this study.


Key words: Knowledge and understanding of tax regulation, awareness, taxpayer compliance.

Ajzen I (1991). The Theory of Planned Behavior. Organ. Behav. Hum. Decis. Process. 50:179-211.


Akintoye IR, Tashie GA (2013). The effect of tax compliance in economic growth and development in Nigeria. British J. Art Social Sci. UK 11:2.


Alabede OJ, Ariffin ZZ, Kamil MI (2011). individual taxpayers' attitutes and compliance behaviour in Nigeria: The moderating role of financial condition and risk preference. J. Account. Taxat 3(5):91-104.


Alfiah I (2014). Awareness of Taxation, Tax Penalties, attitude of tax authorities, the Environment Taxes, Tax Regulations Knowledge, Perceived Effectiveness Tax System, Willingness to Pay Taxes Against Individual Taxpayer Compliance. e-Jurnal Accounting University Muria Kudus. 



Arniati L (2009). Peran Theory of Planned Behavior terhadap Ketaatan Wajib Pajak. In Seminar Nasional Perpajakan II. Universitas Trunojoyo Madura.


Behnud MD, Fahr R (2013). The Effect of Tax Knowledge and Budget Spending Influence on Tax Compliance. IZA Discussion Paper No. 7255, University of Paderborn, Germany.


Bernadette et al. (2010). Tax compliance of small business owners)", Int. J. Entrepr. Beh. Res. 18:330-331


Bobek D, Hatfield RC (2003). An investigation of theory of planned behavior and the role of moral obligation in tax compliance. Behav. Res. Account. 15:14-38.


Chawla M, Govindaraj R, Berman P, Needleman J (1996). Improving Hospital Performance through Policies to Increase Hospital Autonomy: Methodological Issues. USAID. Washington 15:13-38.


Geetha R, Sekar M (2012). E-Filing of Income Tax: Awareness and Satisfaction level of individual Tax payers in Coimbatore city, India. Res. J. Manage. Sci. 1(4):6-11.


Asri HA (2004). New Paradigm Indonesian Taxation Perspective Economy-Politics. Jakarta. Integrita Dinamika Press. pp.114-118


Imelda B (2014). Analysis of factors affecting tax compliance private person. Skripsi.Universitas Diponegoro. Semarang. 12(1).


Kasipillai, Jeyapalan et al (1999). Are Malaysian Taxpayers Prepared for the Self Assessment System?' September Tax Nasional 9. 1999


Kariyoto (2010). Effect of tax reform, tax audit, awareness and compliance taxpayers against taxation performance. Unpublished Dissertation.Brawijaya University.


Krause TR (2000). The Behavior-Based Safety Process. Willeys Publisher. Second Edition. New York. 



Laksono JP, Ardiyanto MD (2007). Analysis of Factors Affecting Taxpayer Compliance in Manufacturing Industrial Company in Semarang. 4(8).


Larasati LD (2013). Influence Perception of sanctions Taxation Taxpayer Awareness and Characteristics of the Compliance Reporting taxpayer individual taxpayer. Essay. Muhammadiyah University. Surakarta. JEP:KMEP. Printed ISSN: 1411-6081. Vol. 14(1).


Machogu CG, Amayi JB (2013). The effect of taxpayer education on voluntary tax compliance, among SMES in Mwanza City – Tanzania. Int. J. Market. Financ. Serv. Manage. Res. 2:8.


Mardiasmo P (2009). Taxation. Publisher Andi. Yogyakarta. pp. 21-23.


Pratama MR (2012). Analysis of Factors Affecting Awareness of Individual Taxpayers Against Compliance Tax Obligation In South Tangerang City. Thesis. University of Bina Nusantara, Jakarta.


Marziana BHM (2010). The relationship between perception and level of compliance under self assesment system - A study in the East Coast Region. J. Glob. Bus. Econ. pp. 241-257.


Munari A (2005). Influence success factors against tax payer acceptance of income tax (KPP Case Study Batu, Malang). Executive J. 2(2):120-124.


Mustikasari E (2007). Empirical Study of Taxpayer Compliance in Processing Industry Company in Surabaya. The Tenth National Seminar in Accounting. Macassar. Organisation for Economic Co-operation and Development (OECD) (2001). OECD Profuctivity Manual : A Guide to the Measurement of Industry Level and Aggregate Productivity Growth OECD. Statistics Directorate for Science, Tecknology and Industry. Paris. Maret 2001


Purnamasari YA, Hamid D, Susilo H (2015). The influence of service quality of integrated service place official and taxpayer comprehension of taxpayer compliance. J. Tax. 1:1.


Pratama MR (2012). Analisis Faktor – Faktor Yang Mempengaruhi Kesadaran Wajib Pajak Orang Pribadi Terhadap Kepatuhan Kewajiban Perpajakan Di Kota Tangerang Selatan. Thesis. Bina Nusantara University, Jakarta.


Rahayu SK (2010): Indonesian Taxation - Concepts and Formal. Yogyakarta: Graha Science. pp. 56-71.


Randolph NA (2015). Influence of individual ethical orientation on tax compliance: Evidence among Ghanaian Taxpayers. J. Account. Tax. 7(6):98-105.


Santoso W (2008). Failure risk analysis as the basis for increased taxpayer taxpayer compliance. J. Publ. Financ. .5 (1):85-137.


Sjursen IH, Ali N, Odd-Helge F (2014). To pay or not to pay, citizents, attitudes toward taxation in Kenya, Tanzania, Uganda, and South Africa. World Dev. 64: 828-842. 0305-750X/2014, Elsevier Ltd.


Tan ML, Fatt CC (2007). The Impact of Tax Knowledge on the Perceptions of Tax Fairness and Attitudes Towards Compliance. Asian Rev. Account. 7 (1):44-58.


Widayati dan Nurlis (2010). Factors affecting willingness to pay taxes, tax payer an individual that did the job free (A Case Study Three Gambir STO). National Symposium Papers Accounting XIII.Purwokerto.


Zulaikha, Nugroho RA (2012). Willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxpayers, a good perception of the effectiveness of the taxation system, service quality. Dipenegoro J. Account. 1:2.



APA Rahayu, Y. N., Setiawan, M., Troena, E. A., & Sudjatno (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation, 9(10), 139-146.
Chicago Yayuk Ngesti Rahayu, Margono Setiawan, Eka Afnan Troena and Sudjatno. "The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance." Journal of Accounting and Taxation 9, no. 10 (2017): 139-146.
MLA Yayuk Ngesti Rahayu, et al. "The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance." Journal of Accounting and Taxation 9.10 (2017): 139-146.

Subscription Form