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All Journal Jurnal Aplikasi Akuntansi
Aulia Nur Firdaus Rahmatullah
Universitas Surabaya
Economics, Econometrics & Finance

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PERAN MEDIASI KESADARAN PAJAK DALAM HUBUNGAN PEMUTIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Muhammad Wisnu Girindratama; Aulia Nur Firdaus Rahmatullah
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.241

Abstract

This study aimed to obtain empirical evidence on the mediation effects of tax awareness mediation on the relationship between tax evasion and tax compliance. This research used an online survey through Google Forms. This study's population is taxpayers in the East Java region. Respondents were selected using purposive sampling techniques. In determining whether there is an influence of mediation, the Sobel test was carried out using Jose's Medgraph Online Software. The results showed that the level of tax awareness partially mediates the relationship between tax evasion and motor vehicle taxpayer compliance.
Co-Authors Muhammad Wisnu Girindratama