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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) International Journal of Social and Education (INJOSEDU)
Ni Ketut Lely Aryani Merkusiwati
Udayana University

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THE INFLUENCE OF TAXPAYER AWARENESS AND TAX KNOWLEDGE ON PBB-P2 COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE Ni Ketut Nita Adnyani; Ni Ketut Lely Aryani Merkusiwati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 12 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21756212

Abstract

This study aims to analyze the influence of taxpayer awareness and tax knowledge on Rural and Urban Land and Building Tax (PBB-P2) compliance, with tax socialization serving as a moderating variable among taxpayers in Karangasem Regency. The study was motivated by the persistently high level of PBB-P2 payment arrears during the 2020–2024 period despite the continuous increase in taxable property areas. This research employed a quantitative approach with an associative research design. The sample consisted of 100 respondents selected using purposive sampling techniques. Data were collected through the distribution of questionnaires using a four-point Likert scale, both online and offline. The data analysis techniques included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA) using SPSS software. The results indicate that taxpayer awareness has a positive and significant effect on PBB-P2 compliance, with a coefficient value of 0.446 and a significance level of 0.001. Tax knowledge also has a positive and significant effect on PBB-P2 compliance, with a coefficient value of 0.526 and a significance level of 0.001. However, tax socialization was unable to moderate the influence of taxpayer awareness and tax knowledge on PBB-P2 compliance, as the significance values of the interaction variables exceeded 0.05. These findings demonstrate that taxpayers’ internal factors play an important role in improving PBB-P2 compliance, while the effectiveness of tax socialization programs still needs to be enhanced in order to provide a more optimal influence on taxpayer compliance behavior.
THE EFFECT OF THE MODERN TAX ADMINISTRATION SYSTEM ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX KNOWLEDGE AS A MODERATING VARIABLE Ni Nyoman Gita Lestari; I Made Pande Dwiana Putra; Ni Ketut Lely Aryani Merkusiwati
INJOSEDU: International Journal of Social and Education Vol. 3 No. 6 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22268699

Abstract

Individual Taxpayer Compliance is a key factor in increasing state tax revenue. However, the level of taxpayer compliance remains suboptimal, prompting the Directorate General of Taxes to continuously undertake reforms through the implementation of the Modern Tax Administration System. This study aims to analyze the effect of the Modern Tax Administration System on Individual Taxpayer Compliance, with Tax Knowledge as a moderating variable, at the Gianyar Primary Tax Office. The study was conducted at the Gianyar Primary Tax Office with a sample of 100 individual taxpayers selected using convenience sampling. Data were collected through questionnaires and subsequently analyzed using moderated regression analysis. The results show that the Modern Tax Administration System has a positive effect on Individual Taxpayer Compliance. This study also finds that Tax Knowledge does not moderate the effect of the Modern Tax Administration System on Individual Taxpayer Compliance. Nevertheless, Tax Knowledge is found to have a direct positive effect on Individual Taxpayer Compliance, indicating that it serves as an independent (predictor) variable rather than a moderating variable. The findings of this study are expected to provide valuable input for the Directorate General of Taxes in optimizing the implementation of the Modern Tax Administration System and enhancing tax education to promote taxpayer compliance.
Co-Authors I Made Pande Dwiana Putra Ni Ketut Nita Adnyani Ni Nyoman Gita Lestari