Accounting Profession Journal (APAJI)
Vol. 3 No. 2 (2021): Accounting Profession Journal (APAJI)

Pengaruh Pengetahuan Dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Melalui Kesadaran Sebagai Variabel Intervening

Gessy Ghesiyah (Universitas Maranatha)



Article Info

Publish Date
04 Jan 2022

Abstract

Abstract. This study aims to determine whether knowledge of taxation and the taxpayer environment has an effect on taxpayer compliance through taxpayer awareness as an intervening variable. The population in this study is the Marketplace registered in the membership directory of the Indonesian E-Commerce Association (idEA). The results of partial hypothesis testing indicate that knowledge of taxation and the taxpayer's environment has a significant effect on taxpayer awareness. The results of partial hypothesis testing indicate that knowledge of taxation and the taxpayer's environment has a significant effect on taxpayer compliance. The results of simultaneous hypothesis testing show that Tax Knowledge Indirect Positive Effect on Taxpayer Compliance with Taxpayer Awareness as an Intervening Variable while the Taxpayer's Environment has No Indirect Positive Effect on Taxpayer Compliance with Taxpayer Awareness as an Intervening Variable.

Copyrights © 2022






Journal Info

Abbrev

apaji

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...