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All Journal JURNAL ILMIAH PLATAX Jurnal Manajemen Teknologi Jurnal Teknik Elektro Universitas Tanjungpura IJOG : Indonesian Journal on Geoscience Performance Benefit: Jurnal Manajemen dan Bisnis KLIK (Kumpulan jurnaL Ilmu Komputer) (e-Journal) Jurnal Geologi dan Sumberdaya Mineral International Research Journal of Management, IT & Social Sciences Jurnal CoreIT Jurnal Komputasi INOVTEK Polbeng - Seri Informatika OLDI (Oseanologi dan Limnologi di Indonesia) Jurnal Transformative International Journal of Social Science and Business Metalurgi Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL LENTERA BISNIS Jurnal Ilmiah METADATA Jurnal Pengabdian Kepada Masyarakat (JPKM) Tabikpun Buguh: Jurnal Pengabdian Kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pepadun Indonesian Capital Market Review Laporan Upaya Nyata Inovasi Ilmu Komputer (LUNIK)
Bambang Hermanto
Jurusan Ilmu Komputer FMIPA Universitas Lampung
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Journal : International Research Journal of Management, IT

 1 
The effect of tax amnesty and taxpayer awareness to taxpayer compliance with financial condition as intervening variable Lisa, Oyong; Hermanto, Bambang
International Research Journal of Management, IT & Social Sciences Vol 5 No 2: March 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i2.649

Abstract

This study aimed to analyze the influence Tax Amnesties and awareness of taxpayer on the financial condition and taxpayer compliance, analyze the influence of financial condition on tax compliance and to analyze the influence of Tax Amnesties and awareness of taxpayers on tax compliance with financial conditions as moderating. Analysis using techniques Structural Equation Modeling (SEM). The result showed that Tax Amnesties and awareness of taxpayer have a significant effect on financial condition and taxpayer compliance. Then, the financial condition has a significant effect on tax compliance. The result also showed that Financial Condition is mediating the effect of Tax amnesties and tax payer’s awareness of tax compliance. The financial condition strengthens the relationship between the Tax amnesties and awareness of taxpayers with tax compliance in paying taxes. If the taxpayer has the willingness to pay tax, compliance in paying taxes will be high when supported with tax payers financial condition.
Co-Authors ., Nanda Admi Syarif Afridho Rachmadi Kartawiria Agung Wijaya Akmal Junaidi Albertus Sudirman Andy Setiawan Ardiansyah Ardiansyah Ari Ardianto Arif Pebriansyah Arif Surtono Ashshaff, Ahmad Marzuky Astria Hijriani Azhari SN Azhari SN Bakara, Minarnita Yanti Verawati Bella Putri Budi Santoso Cholis Nur Apriansyah Dewantara, Rifqy Haryudha Dwi Sakethi Endah Setyaningrum Endang L Widiastuti Eti Ernawati Fadila Lutfi Azizah Fajri Profesio Putra Favorisen R. Lumbanraja Febi Eka Febriansyah Febi Eka Febriansyah Fitriah Husin Hadian, Arief Hakim, Muhammad Ihsan Hamizar, Hamizar Hasrini Sari Heningtyas, Yunda Ibnu Rizaldi Indra Wijaya Indra, Fajar jaka purnama sidi Jani Master Jemmy Souhoka John Ronaldo Michael Apituley Kurniasari, Isnaini Hijriyah Kusdji Darwin Kusumah Lady Luciana Lili Chrisnawati Lofanny Wahyu Dandi Lusita Lusita M Gigih Periawan PS M. Gigih Periawan PS Ma’mun, Nurhajati Machudor Yusman Machudor Yusman Moningkey, Rovan Muhammad Iqbal Muhammad Ridho Nabilla Tsamara Nagara . Nana Suwarna Nia Marsela Nismah Nukmal Nova Ayu Lestari Siahaan nuning nurcahyani Oyong Lisa Pontoh, Branda Prabowo, Rizky Primasari Pertiwi Rafi Andika Hermawan Rajagukguk, Yemima Novai Riser Fahdiran Robert Richard Winerungan Salsabila Nurislami Sirait, Bonar Sri Setiawati, Sri Sudirman, Albertus Torkis Sihombing Toto Sudiro Triana Triana Tristiyanto Tristiyanto Wilson Bogar Yulianty Yulianty