The Impact of Tax Literacy and the Complexity of Tax Rules on Taxpayer Compliance
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Abstract
The impact of tax literacy and the complexity of tax regulations on taxpayer compliance at KPP Pratama North Makassar was the focus of this study. 100 taxpayers registered with KPP Pratama North Makassar participated in this quantitative research. Primary data was collected by distributing questionnaires directly to taxpayers at KPP Pratama North Makassar. The research findings indicate that the tax literacy variable has a partially positive and significant influence on taxpayer compliance at KPP Pratama North Makassar. If taxpayers' tax literacy increases, taxpayers will understand and comprehend their obligations and be able to understand the essence of the payments made. Other results show that the variable complexity of tax regulations partially positively and significantly affects taxpayer compliance at KPP Pratama North Makassar. The complexity of tax regulations requires taxpayers to learn tax procedures so that taxpayer understanding will increase. The complexity of tax regulations can also be used to provide clarity regarding the tax rules that apply under legislation.
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