Jurnal Aplikasi Akuntansi
Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023

PERAN MEDIASI KESADARAN PAJAK DALAM HUBUNGAN PEMUTIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Muhammad Wisnu Girindratama (Universitas Surabaya)
Aulia Nur Firdaus Rahmatullah (Universitas Surabaya)

Article Info

Publish Date
03 Aug 2023

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.

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Journal Info
Jurnal Aplikasi Akuntansi
Website

Abbrev

jaa

Publisher

Universitas Mataram

Subject

Economics, Econometrics & Finance

Description

Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan. ...