Pengaruh Pengetahuan Pajak Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Abstract

This study investigates the impact of tax knowledge and understanding of tax regulations on individual taxpayer compliance levels at the Medan Petisah Primary Tax Office. Quantitative research was conducted on 54 respondents from a total population of 176,125 taxpayers in 2025, with data analyzed using multiple linear regression via SPSS. Findings indicate significant individual effects of tax knowledge (sig. 0.000) and regulatory understanding (sig. 0.000) on compliance, along with their combined contribution of 89.7% to the variation in taxpayer compliance