Jurnal Bisnis dan Akuntansi
Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi

TAXPAYER COMPLIANCE: TAXPAYER BEHAVIOR ANALYSIS AND TAX AWARENESS AS A MEDIATING IN INDONESIA

Yulius Kurnia Susanto (Trisakti School of Management)
Isabella Fiorita (Trisakti School of Management)



Article Info

Publish Date
30 Jun 2023

Abstract

The purpose of this research is to provide empirical evidence regarding the mediating effect of tax awareness on relation between tax knowledge and taxpayer compliance. The impact of the tax services, tax sanctions, tax payer environment, tax understanding, on taxpayer compliance. The sample used in this research are respondents who are taxpayers in DKI Jakarta, Indonesia and work as entrepreneurs or freelancers. The method used for sampling in this research is Convenience Sampling. The number of samples for this research is 63 respondents. Testing data using SEM-PLS. The results that were obtained from this research are tax awareness has medating influence on relation between tax knowledge and taxpayer compliance. Tax services and tax sanctions have an influence on taxpayer compliance. Meanwhile, for taxpayer environment and tax understanding have no effect on taxpayer compliance. A taxpayer who has tax knowledge is more likely to have tax awareness which ultimately obeys in paying and reporting taxes.

Copyrights © 2023






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...