A Study on the Factors Shaping Taxpayer Behaviours and Compliance Attitudes

The study of taxpayer behaviour shows that tax compliance is mainly influenced by ethical values and a sense of responsibility toward society. Many taxpayers pay taxes because they believe it is their moral duty. However, the level of tax knowledge among taxpayers is moderate, which sometimes leads to confusion in understanding tax rules and procedures. The usability of digital tax systems also affects compliance, as some taxpayers face difficulties while using online filing platforms. Due to these challenges, many individuals rely on tax consultants to manage their tax matters. The study also finds that age has a moderate positive relationship with tax compliance. Older taxpayers tend to be more responsible and consistent in paying taxes. In addition, income level has a strong relationship with tax awareness. Higher-income individuals usually have better knowledge about taxation. Therefore, improving tax literacy and simplifying digital tax systems can help strengthen voluntary tax compliance.