Pancawati, Hardiningsih and Indira, Januarti and Ceacilia, Sri Mindarti and Rachmawati, Meita Oktaviani THE DETERMINANTS OF TAXPAYER COMPLIANCE WITH TAX AWARENESS AS A MEDIATION AND EDUCATION FOR MODERATION. Jurnal Ilmiah Akuntansi dan Bisnis.
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Abstract
This study aims to analyze the effects of tax knowledge, tax sanctions, and tax socialization on taxpayer compliance, as mediated and moderated by taxpayer awareness level of taxpayer education, respectively. The research sample included 196 taxpayers registered in the Primary South Semarang Tax Office. They were selected using the convenience sampling method. The data analysis employed structural equation modeling with warp partial least square. Results show that tax knowledge, tax sanctions, and tax socialization all have a significant positive effect on taxpayer awareness and taxpayer compliance. Meanwhile, the level of education does not moderate tax knowledge on taxpayer compliance. The taxpayers’ awareness mediates the relationship between tax compliance, on the one hand, and tax knowledge, tax socialization, and tax sanctions on the other hand. Thus, the Directorate General of Taxes must increase the intensity of guidance provided to taxpayers to encourage better compliance and reduce tax avoidance behaviors.
| 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: | 23 Mar 2020 21:29 |
| Last Modified: | 23 Mar 2020 21:29 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6401 |
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