Rachmawati, Meita Oktaviani and Hanif, Kurnia and Sunarto, Sunarto and Udin, Udin THE EFFECTS OF TAXPAYER KNOWLEDGE AND TAXATION SOCIALIZATION ON TAXPAYER COMPLIANCE: THE ROLE OF TAXPAYER AWARENESS IN DEVELOPING INDONESIAN ECONOMY. Growing Science.
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Abstract
The purpose of this study is to analyze the effects of taxpayer knowledge and taxation socialization on taxpayer compliance mediated by taxpayer awareness. This study uses purposive sampling for determining respondents from taxpayers of free workers registered in the west Semarang, Indonesia. Data is analyzed using regression and path analysis. The results of the study reveal that taxpayer knowledge and taxation socialization had a significant effect on taxpayer compliance and awareness. Taxpayer awareness further partially mediates the relationships between taxpayer knowledge and taxation socialization on taxpayer compliance. Therefore, for developing Indonesian economy, the government should provide an understanding that people are required to pay taxes voluntarily and with full awareness as good citizens.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Jati Sasongko Wibowo |
| Date Deposited: | 22 Mar 2020 08:30 |
| Last Modified: | 22 Mar 2020 08:30 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6385 |
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