Compliance In Annual Tax Return (SPT) Reporting Among State Civil Apparatus (ASN) At SMA Negeri 4 Tana Toraja
DOI:
https://doi.org/10.30595/raar.v5i2.26837Abstract
Tax compliance is one of the key factors in ensuring stable and predictable state revenue. However, to this day, it remains a common issue faced by tax authorities in various countries, including Indonesia. As part of the public sector, State Civil Apparatus (ASN) employees are expected to set an example in tax reporting compliance. Therefore, this study aims to analyze the compliance of Annual Tax Return (SPT) reporting among State Civil Apparatus (ASN) employees at SMA Negeri 4 Tana Toraja. This research employs a descriptive quantitative method, with data collection techniques consisting of documentation and questionnaires. It offers a new perspective by focusing on State Civil Apparatus employees in upper secondary education institutions, specifically educators and administrative staff, a group that has not been extensively studied. The findings indicate that the level of compliance in filing Annual Tax Returns among State Civil Apparatus employees at SMA Negeri 4 Tana Toraja is categorized as compliant, with a compliance rate of 89.26%. The most influential factor affecting compliance in this study is their awareness of the importance of submitting tax returns on time.
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Copyright (c) 2025 Nirmala Sari, Hariany Idris, Masdar Ryketeng
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RAAR: Review of Applied Accounting Research is licensed under a Creative Commons Attribution 4.0 International License.
