The Influence of Voluntary Disclosure Program (VDP), Tax Sanctions, and Tax Socialization on Individual Taxpayer Compliance at KPP Pratama Jakarta Kalideres

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Discussion

Analysis reveals voluntary disclosure and tax socialization improve taxpayer compliance, highlighting potential for improved revenue collection.

Taxpayer compliance rates improve significantly with the introduction of voluntary disclosure programs and tax socialization initiatives.
The study reveals that voluntary disclosure programs have a coefficient of 0.45, indicating a strong positive impact on compliance.
Data collected from 30 individual taxpayers utilized a quantitative method through questionnaires and multiple linear regression analysis.
The findings suggest tax penalties have a positive but not significant effect, indicating they may require further evaluation for effectiveness.

Syahrial et al. (2025) studied this question.

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Analysis reveals voluntary disclosure and tax socialization improve taxpayer compliance, highlighting potential for improved revenue collection.