PENGARUH KEWAJIBAN KEPEMILIKAN NPWP, PEMAHAMAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Wajib Pajak Orang Pribadi di KPP Pratama Surabaya Rungkut)

Yuliatiningsih, Dwi (2025) PENGARUH KEWAJIBAN KEPEMILIKAN NPWP, PEMAHAMAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Kasus Pada Wajib Pajak Orang Pribadi di KPP Pratama Surabaya Rungkut). Undergraduate thesis, Universitas Pembangunan Nasional Veteran jawa Timur.

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Abstract

This study analyzes the effect of NPWP ownership obligations, taxation understanding, and taxpayer awareness on individual taxpayer compliance at the Surabaya Rungkut Tax Office. Using a quantitative approach with a sample of 100 active taxpayer respondents selected through the Slovin formula and simple random sampling, primary data was collected via a Likert scale questionnaire and analyzed through Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 4.0. The results of the study indicate that the obligation to have a Taxpayer Identification Number has a positive and significant effect on taxpayer compliance. Tax understanding also has a positive and significant effect, confirming the important role of taxpayer knowledge of tax rules and procedures. In addition, taxpayer awareness has been proven to have a positive and significant effect, so that the higher the awareness of the importance of taxes for development, the higher the voluntary compliance of taxpayers. These findings confirm hypotheses H1, H2, and H3, consistent with attribution and compliance theory, and support previous studies such as Tambunan et al. (2023) and Febriyanti et al. (2023), albeit with the specific context of the Surabaya Rungkut area. Practical implications include recommendations for the DGT to intensify NPWP socialization, tax education, and awareness campaigns to optimize national tax revenue. Keywords: NPWP Ownership Obligation, Taxation Understanding, Taxpayer Awareness, and Taxpayer Compliance.

Item Type:

Thesis (Undergraduate)

Contributors:

Contribution	Contributors	NIDN/NIDK	Email
Thesis advisor	Yuliatiningsih, Dwi	UNSPECIFIED	UNSPECIFIED

Subjects:

H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping

Divisions:

Faculty of Economic and Business > Departement of Accounting

Depositing User:

Dwi Yuliatiningsih

Date Deposited:

05 Dec 2025 07:31

Last Modified:

05 Dec 2025 07:31

URI:

https://repository.upnjatim.ac.id/id/eprint/48080

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