JURNAL ECONOMIC RESOURCE
Vol 3 No 2 (2021): March

Can Tax Knowledge, Tax Awareness and Socialization Increase Taxpayer Compliance?

Adam, Novita (Unknown)
Suleman, Nurjana (Unknown)
Thalib, Maryati Kadir (Unknown)

Article Info

Publish Date
24 Feb 2021

Abstract

This study wants to examine how the influence of knowledge and awareness on taxpayer compliance; and want to test whether tax socialization is able to moderate to relationship awareness and taxpayer compliance. Data was collected through a questionnaire distributed to 100 taxpayers at KPP West Makassar research samples then analyzed using the Partial Least Square (PLS) approach. The results of the study found that tax knowledge and awareness affect taxpayer compliance. However, tax socialization was unable to moderate the relationship between awareness and taxpayer compliance

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Journal Info
JURNAL ECONOMIC RESOURCE
Website

Abbrev

JER

Publisher

Universitas Muslim Indonesia

Subject

Economics, Econometrics & Finance

Description

JURNAL ECONOMIC RESOURCE (JER) diterbitkan oleh Pusat Penerbitan & Publikasi Ilmiah Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia Makassar Sulawesi Selatan. Publikasi ini berupa tulisan yang diterbitkan dengan Versi Online dan Cetak secara berkala pada bulan Maret & September meliputi ...