Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

The effect of taxpayer awareness on personal tax compliance with the willingness to pay tax as a mediation variable

Sitawati, Riana (Unknown)
Subarka, Jonas (Unknown)



Article Info

Publish Date
25 Nov 2022

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.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...