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All Journal JDM (Jurnal Dinamika Manajemen) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT)
Riana Sitawati, Riana
STIE Dharmaputra Jl. Pamularsih Raya 16 Semarang 50148 Telp 024-7601410,7600645
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

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The effect of taxpayer awareness on personal tax compliance with the willingness to pay tax as a mediation variable Sitawati, Riana; Subarka, Jonas
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2813

Abstract

The goal of this study is to examine how personal tax compliance, as mediated by willingness to pay taxes, is affected by taxpayer awareness. 10,661 individual taxpayers who were enrolled with the Central Semarang Two Primary Tax Office made up the study's population. This approach to research is quantitative. The sample for this study, calculated using the Slovin formula, consisted of 100 respondents. Partial Least Square (PLS) data analysis revealed a positive relationship between taxpayer awareness and willingness to pay tax, willingness to pay tax has a positive relationship with taxpayer compliance, and individual taxpayer compliance is positively impacted by taxpayer awareness. Additionally, the impact of individual taxpayer compliance on taxpayer awareness is impacted by willingness to pay taxes.
Co-Authors Budhiutama, Ngurah Arya Teguh Heru Sulistiyo, Heru Kawuri, Sri Lanita Winata, Lanita Lokman Mia, Lokman Manaf, Sodikin Nanang Ari Utomo, Nanang Ari S. Subchan Sa’adah, Khotimatus Sam’ani, Sam’ani Subarka, Jonas Sutono Sutono