_.gif)
_.gif)
Taxpayer Awareness as a Mediating Factor in Tax Socialization, Tax Sanctions, and Taxpayer Compliance (Case Study: KPP Pratama South Cikarang, Bekasi Regency)
Abstract
This research aims to analyze the effect of tax socialization No. 44 of 2020, tax sanctions and taxpayers knowledge on Taxpayer Compliance. In addition, this study also analyzes taxpayer awareness as a variable that mediates the effect of tax socialization, tax sanctions, and taxpayer knowledge on taxpayer compliance. This research uses quantitative methods. The type of data used in this research is primary data with questionnaire method. Total The number of samples obtained as many as 310 taxpayers. Analysis and hypothesis testing using SmartPls 3.0. The results show that tax socialization No.44 of 2020 has no effect on taxpayer compliance, tax sanctions have no effect on taxpayer compliance, but taxpayer knowledge has a significant effect on taxpayers, also taxpayer awareness as a mediating variable has a significant effect on taxpayer compliance. For the results of the indirect analysis through the mediating variable, it shows that tax awareness does not mediate the effect of tax socialization on taxpayer compliance, taxpayer awareness does not mediate tax sanctions on taxpayer compliance, but taxpayer awareness significantly mediates taxpayer knowledge on taxpayer compliance.
Keywords
Full Text:
PDFReferences
Ajzen, I. (1991) ‘The Theory of Planned Behavior’, Organizational Behavior and Human Decision Processes, 50(2), Pp. 179–211. Doi: 10.1016/0749-5978(91)90020-T.
Allingham, Michael G., and Sandmo, A. 1972. Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, Vol. 1, No. 3-4, h. 323-338. https://doi.org/10.1016/0047-2727 (72)90010-2.
Ameliawati, M & Setiyani, R. (2018) ‘The Influence of Financial Attitude, Financial Socialization, and Financial Experience to Financial Management Behavior with Financial Literacy as the Mediation Variable’, Kne Social Sciences, 3. 811. Doi:10.18502/Kss.V3i10.3174.
Boediono, G.T., Sitawati, R. And Semarang, D. (2018) ‘Analisis Pengaruh Sosialisasi’, Jurnal Penelitian Ekonomi Dan Bisnis, 3(1), Pp. 22–38.
Eriksen, K. and Fallan, L. (1996) ‘Tax knowledge and attitudes towards taxation; A report on a quasi-experiment’, Journal of Economic Psychology, 17(3), pp. 387–402. Doi: 10.1016/0167-4870(96)00015-3.
Halimi, F. and Waluyo, W. (2019) ‘Pengaruh Tax Avoidance, Penerapan Sanksi Pajak Dan Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Setiabudi Dua)’, Jurnal Muara Ilmu Ekonomi dan Bisnis, 3(2), p. 302. doi:10.24912/jmieb.v3i2.5658
Hendayana, Y. et.al. (2021). How Perception use of e-Filling Technology Enhance Knowledge of Indonesian Disability Taxpayers and Impact Tax Compliance. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4 (2): 1687-1696.
Hertati, L. (2021) ‘Pengaruh Tingkat Pengetahuan Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pr’, Jurnal Riset Akuntansi Dan Bisnis, 8(September), Pp. 22–47.
Indahsari, D.N. And Fitriandi, P. (2021) ‘Pengaruh Kebijakan Insentif Pajak Di Masa Pandemi Covid-19 Terhadap Penerimaan Ppn’, Jurnal Pajak Dan Keuangan Negara (Pkn), 3(1), Pp. 24–36. Doi:10.31092/Jpkn.V3i1.1202.
Irianto and Slamet Edi (2005) Politik Perpajakan : Membangun Demokrasi Negara. Yogyakarta: Uii Press.
Kemenkeu.Go.Id (2021) Informasi-Publik-Realisasi-Apbn, Kemenkeu.Go.Id. Available At: Https://Www.Kemenkeu.Go.Id/Informasi-Publik/Realisasi-Apbn/ (Accessed: 15 February 2022).
Kurniawan, H., Kumadji, S. And Yaningwati, F. (2014) ‘Pengaruh Sosialisasi Perpajakan Dan Persepsi Wajib Pajak Tentang Pelaksanaan Sensus Pajak Nasional Terhadap Kesadaran Wajib Pajak Orang Pribadi (Survei Terhadap Wajib Pajak Orang Pribadi Di Wilayah Banyuwangi)’, Jurnal Perpajakan, Vol. 3 No. Available At: Perpajakan Studentjournal.Ub.Ac.Id.
Kurniawan, I. And Daito, A. (2021). ‘The Effect Of Tax Sanctions And Tax Authorities Services On Tax Compliance And Taxpayer Awareness As Moderation Variable (Survey On Corporate Taxpayers Domiciled In Tangerang)’, Dinasti International Journal Of Management Science, 2(3), Pp. 371–380. Doi:10.31933/Dijms.V2i3.699.
Lestari, Steffi Mediawahyu, and A.D. (2020) ‘Tax Administration on Taxpayer Compliance (Empirical Study’, Dijms, 1(5), Pp. 732–739. Doi: 10.31933/Dijms.
Mardiasmo (2016a) ‘Pengaruh Pengetahuan Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Jakarta’, Jurnal Stei Ekonomi, 29(02), Pp. 44–56. Available At: Http://Eprints.Kwikkiangie.Ac.Id/Id/Eprint/1036.
Mardiasmo (2016b) Perpajakan (Edisi Terbaru 2016). Terbaru. Yogyakarta: Andi Offset.
Mardiasmo (2016c) Perpajakan (Edisi Terbaru 2016). Yogyakarta: Andi Offset.
Marpaung, A. (2020). Zakat Regulation as a Reduction of Income Tax in Indonesia. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (3): 2109-2116.
Mianti, Y.F. And Budiwitjaksono, G.S. (2021) ‘Pengaruh Pengetahuan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimediasi Kesadaran Wajib Pajak’, Jurnal Ilmiah Akuntansi Dan Humanika, 11(2), Pp. 349–359. Available At: Https://Scholar.Google.Com/Scholar?Hl=En&As_Sdt=0%2c5&Q=Pengaruh+Pengetahuan+Dan+Sanksi+Perpajakan+Terhadap+Kepatuhan+Wajib+Pajak+Orang+Pribadi+Dimediasi+Kesadaran+Wajib+Pajak&Btng=.
Oladipupo, A.O. And Obazee, U. (2016) ‘Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria’, Ibusiness, 08(01), Pp. 1–9. Doi:10.4236/Ib.2016.81001.
Peraturan Menteri Keuangan RI. (2020) Peraturan Menteri Keuangan Republik Indonesia Nomor 44/Pmk.03/2020 Tent Ang Insentif Pajak Untuk Wajib Pajak Terdampak Pandemi Corona Virus Disease 2019.
Prananjaya, K.P. And Narsa, N.P.D.R.H. (2019) ‘Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance’, Jurnal Akuntansi Dan Keuangan, 21(2), Pp. 68–81. Doi:10.9744/Jak.21.2.68-81.
Sugiyono (2017) Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Bandung: Alfabeta.
Rahayu, S.K. (2010) Perpajakan Indonesia: Konsep Dan Aspek Formal. Jakarta: Graha Ilmu.
Rahmawati, E. And Apriliasari, V. (2021) ‘Insentif Pph Final Ditanggung Pemerintah Selama Pandemi Covid-19 Bagi Umkm Yang Memiliki Peredaran Bruto Tertentu’, Jurnal Pajak Dan Keuangan Negara (Pkn), 3(1), Pp. 81–97. Doi:10.31092/Jpkn.V3i1.1273.
Resmi, S. (2014) Perpajakan Teori Dan Kasus. 8th Edn. Jakarta: Salemba Empat.
Saad, N. (2014) ‘Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View’, Procedia - Social and Behavioral Sciences, 109(1), Pp. 1069–1075. Doi:10.1016/J.Sbspro.2013.12.590.
Sembiring, M. (2018) ‘Jurnal Studi Akuntansi & Keuangan’, Jurnal Studi Akuntansi & Keuangan, 2(3), Pp. 135–140. Doi:10.5281/Zenodo.1098485.
Setiyani, N. M., Andini, R., & Oemar, A. (2018) ‘Pengaruh Motivasi Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening (Pada Kantor Pelayanan Pajak Pratama Di Kota Semarang)’, Journal Of Accounting, Pp. 1–18.
Siregar, R., Nasution, I.R., and Arifin, M.A. (2019). The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 2 (4): 385-400.
Undang Undang Ri (2007) Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan.
DOI: https://doi.org/10.33258/birci.v5i2.4662
Article Metrics
Abstract view : 117 timesPDF - 41 times
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.