The Effect of Accounting Literacy and Tax Literacy on Individual Taxpayer Compliance in Filing Annual Tax Returns in Jambi City

Cantika Husna Dhiya; Zahiran Alpaizan; Eka Julianti Efris Saputri; Rian Fitra Apriandi

doi:10.63922/ijebir.v5i05.6671

Cantika Husna Dhiya Adiwangsa Jambi University, Jambi City, Jambi
Zahiran Alpaizan Adiwangsa Jambi University, Jambi City, Jambi
Eka Julianti Efris Saputri Adiwangsa Jambi University, Jambi City, Jambi
Rian Fitra Apriandi Adiwangsa Jambi University, Jambi City, Jambi

DOI: https://doi.org/10.63922/ijebir.v5i05.6671

Keywords: Accounting Literacy, Taxation Literacy, Taxpayer Compliance, Individual Taxpayer, Annual Tax Return (SPT Tahunan)

Abstract

This study aims to determine and analyze the influence of accounting literacy and taxation literacy on individual taxpayer compliance regarding annual tax return (SPT Tahunan) reporting in Jambi City, both partially and simultaneously. The study employs a quantitative approach with an associative research design. The population consists of individual taxpayers in Jambi City, with a sample size of 100 respondents. Data were collected via questionnaires using a Likert scale and analyzed using multiple linear regression with the aid of SPSS 27 software. Partially, accounting literacy has a positive and significant effect on taxpayer compliance, with a t-statistic of 4.689 and a significance level of 0.000. Taxation literacy also has a positive and significant effect on taxpayer compliance, with a t-statistic of 6.655 and a significance level of 0.000. Simultaneously, accounting literacy and taxation literacy significantly influence taxpayer compliance, with an F-statistic of 2,213.901 and a significance level of 0.000. The findings suggest that enhancing taxpayers' ability to understand accounting information and tax regulations can foster greater compliance in annual tax return reporting

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