Determinants of Tax Compliance in Surabaya : A Study of Cognition, Volition, and Tax Avoidance

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Taxpayer compliance is significantly influenced by knowledge and ability to pay taxes, improving awareness and volition.
The study found that socialization positively affects awareness but negatively impacts volition and compliance.
Analysis revealed mixed effects of information technology on taxpayer compliance, indicating a need for targeted improvements.
Findings suggest targeted awareness programs could foster greater taxpayer compliance and reduce tax avoidance.

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Explanatory study reveals factors influencing tax compliance in individual taxpayers, suggesting improved awareness and reducing tax avoidance.

Rodhiyah Rodhiyah (2024) studied this question.

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Explanatory study reveals factors influencing tax compliance in individual taxpayers, suggesting improved awareness and reducing tax avoidance.