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All Journal Jurnal Pengabdian Masyarakat Bumi Raflesia JURNAL PIONIR Indonesia Berdaya Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Ilmiah Ibnu Sina (JIIS): Ilmu Farmasi dan Kesehatan Health Research Journal of Indonesia Klabat Accounting Review Jurnal Pengabdian Nasional (JPN) Indonesia
Yusri Yusri
Universitas Sari Mulia
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Journal : Klabat Accounting Review

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THE EFFECT OF TAX KNOWLEDGE ON WILLINGNESS TO PAY TAXES WITH AWARENESS OF PAYING TAXES AS A MODERATING VARIABLE Vina Alviani; Analisa Analisa; Yusri Yusri; Nadya Novianty
Klabat Accounting Review Vol 4 No 2 (2023): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v4i2.1001.101-116

Abstract

Taxes play an important role in contribututing to state revenue, more than 80% of state revenue currently comes from taxes. This research aims to see the effect of tax knowledge on the willingness to pay taxes with awareness of paying taxes as a moderating variable. This type of research is quantitative research with a questionnaire as an instrument for collecting data. The population in this study are individual taxpayers of PPh Article 21 who live in the city of Banjarmasin. The sampling technique used was random sampling with the Slovin formula so that a sample of 100 was obtained. The data analysis technique used simple linear regression analysis and moderated regression analysis test. The results of this study indicate that tax knowledge has a significant effect on the willingness to pay taxes. Awareness of paying taxes strengthens the relationship between tax knowledge and willingness to pay taxes as a moderating variable. Keywords: Awareness of paying taxes, Knowledge of taxation, PPh 21, Willingness to pay taxes Pajak berperan penting dalam kontribusi penerimaan negara, lebih dari 80% penerimaan negara saat ini bersumber dari pajak. Penelitian ini bertujuan untuk melihat pengaruh pengetahuan perpajakan terhadap kemauan membayar pajak dengan kesadaran membayar pajak sebagai variabel moderasi. Jenis penelitian ini adalah penelitian kuantitatif dengan kuesioner sebagai instrument untuk mengumpulkan data. Populasi dalam penelitian ini adalah wajib pajak orang pribadi PPh pasal 21 yang berdomisili di kota Banjarmasin. Teknik pengambilan sampel yang digunakan yaitu random sampling dengan rumus slovin sehingga diperoleh sampel sebanyak 100. Teknik analisis data menggunakan analisis regresi linier sederhana dan uji moderated regression analysis. Hasil penelitian ini menunjukkan bahwa pengetahuan perpajakan berpengaruh signifikan terhadap kemauan membayar pajak. Kesadaran membayar pajak memperkuat hubungan pengetahuan perpajakan terhadap kemauan membayar pajak sebagai variabel moderasi. Kata kunci: Kesadaran Membayar Pajak, Pengetahuan Perpajakan, PPh 21, Kemauan membayar pajak
Co-Authors Analisa Analisa Aulia Azmi Deni Setiawan Ella Mauli Fatmala Faisal Rahman Gunawan Gunawan Gunawan Gunawan Hansel Hens Tangkas Irfan Rusydi Triyanto Iwan Yuwindry Khairul Sadri Kunti Nastiti Kunti Pelita Kuranji Blok Nastiti Lilik Nurhidayah Liling Triyasmono Liling tryasmono Muhammad Fathul Arifin Muhammad Halim Fadhlurrahman Muhammad Mahendra Abdi Nadya Novianty Nava Helmawanti Nava Helmawanti Noval Noval Noval Noval Samsul Hadi Samsul Hadi Sari Yanti Sari Yanti Siska Priskilla Vina Alviani Wijaya, Eka Setya Yuliarti Rezeki