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All Journal Kinerja Asia-Pacific Management and Business Application Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) GANESHA: Jurnal Pengabdian Masyarakat
Della Nanda Luthfiana
Janabadra University
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Dinasti International Journal of Economics, Finance

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Socialization of Taxation As A Moderating Variable In The Application of The Theory Of Planned Behavior To Taxpayer Compliance Della Nanda Luthfiana; Andika Andika; Mohamad Najmudin; Joko Purwanto Nugroho
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i3.1872

Abstract

The tax system serves as a means for the government to generate additional revenue necessary to fulfill its obligations. The objective of this study was to examine the impact of the Theory of Planned Behavior (TPB) on taxpayer compliance in Yogyakarta, with tax socialization serving as a moderating variable. The research was conducted within the city of Yogyakarta and involved 110 taxpayer respondents. The consecutive sampling method was employed as the sampling technique, and data analysis was performed using partial least squares (PLS) analysis with SmartPLS 3.3.3 software. The findings of the study indicate that moral obligation and trust in the government do not have a significant influence on taxpayer compliance, while tax awareness demonstrates a significant effect on taxpayer compliance. However, tax socialization was unable to moderate or strengthen the impact of moral obligation, trust in the government, and tax awareness on taxpayer compliance in Yogyakarta.
Co-Authors Alfa Krisdianti Andaki Andika Alif Munandar Andika Andika Andrea Astoto Arif Wahyu Wibowo Bagus Dwi Nur Cahyo Bambang Jatmiko Bestina Lendi Nur Khotimah Bimo Harnaji Dandi Sofyan Edwin Setyo Nugroho Eligio Castelo Branco Emiliana Bunga Fajar Wahyu Wicaksana Ferry Fahmi Fikri Budi Aulia Gracelina J.C. Nyaman Gundisalvus Trison Galis Handarini Cintawati Joko Purwanto Nugroho Jose Luis Junior Barreto Kadek Nita Erlita Lovisna Devianti Widyatantri Mia Andini Mohamad Najmudin Muhamad Sahlan Muhammad Rahmat Faisal Firdaus Nadia Nadia Noprianus Dapa Olavita Way Rheinardo Tanan Riduansyah Putra Ridwan Ridwan Rukdah Tuhfathul Ilmi Sayid Muhammad Syarif Sisilia Merung Siska Fitmasari Teguh Aji Saputra Titi Laras Utami Anggriani Lestari Yaafi Azhar Zulkarnaen Ramadhani Zakky Faiq