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All Journal JIA (Jurnal Ilmiah Akuntansi)
Ni Made Puspa Dewi
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Economics, Econometrics & Finance

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Kepatuhan Memediasi Pengaruh Kesadaran, Reformasi dan Persepsi atas Sanksi terhadap Penerimaan Pajak Daerah I Nyoman Putra Yasa; Angga Putra Kesawa; Ni Made Puspa Dewi
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24695

Abstract

This study aims to examine the effect of awareness of taxpayers, tax administration reforms and perceptions of tax sanctions on vehicle tax revenues in Buleleng Regency of Bali with taxpayer compliance as a moderating variable. Survey method through the distribution of questionnaires as data collection instruments is conducted. Multiple linear regression analysis is used to analyze the relationship between taxpayer awareness variables, tax administration reform, the perception of tax sanctions and tax compliance. Also, to examine the mediating role it is using path analysis and Sobel test. The results of this study indicate that taxpayer awareness, tax administration reforms, and perceptions of tax sanctions have a significant influence on motor vehicle tax revenue both directly and indirectly throught taxpayer compliance.
Co-Authors Angga Putra Kesawa I Nyoman Putra Yasa