Nexus Synergy: A Business Perspective http://firstcierapublisher.com/index.php/nexus <p><strong>Nexus Synergy: A Business Perspective</strong> (Online ISSN: 2988-6570, Print ISSN: 2988-6589) is a journal about the interrelationships and synergies between various aspects of business, such as accounting, management, marketing, and finance. This journal discusses business-related topics from different perspectives and focuses on how interconnections between business elements can affect overall organizational performance. This journal also includes research on business strategy, innovation, leadership, and trends and challenges in the business world. This journal publishes articles every March, June, September, and December.</p> First Ciera Publisher en-US Nexus Synergy: A Business Perspective 2988-6589 Understanding the Issue of Taxpayer Compliance and Knowledge Gaps http://firstcierapublisher.com/index.php/nexus/article/view/102 <p>This research uniquely focuses on cognitive barriers, emphasizing the need for taxpayer education and simplified communication of tax laws. The novelty lies in presenting taxpayer education as a strategic tool to enhance compliance, thus shifting the focus from a compliance model based on fear to one based on understanding and support. This research adopts a qualitative approach, utilizing semi-structured interviews and focus group discussions (FGDs) to collect data from various stakeholders, including individual taxpayers, tax consultants, and tax authorities. This research concludes that improving taxpayer compliance requires addressing the knowledge barriers that exist in the tax system. Simplified tax regulations, better access to tax information, and enhanced taxpayer education can significantly reduce unintentional non-compliance. Tax authorities should invest in educational programs and provide clearer, more user-friendly tax guidelines. Future research could extend this study by incorporating quantitative measures to assess the relationship between tax knowledge and compliance rates.</p> Marice Br Hutahuruk Muhammad Ridwan Hairudin Hairudin Muhammad Pringgo Prayetno Nicholas Renaldo Copyright (c) 2024 Nexus Synergy: A Business Perspective https://creativecommons.org/licenses/by/4.0 2024-09-30 2024-09-30 2 2 56 65 10.61230/nexus.v2i2.102