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All Journal Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Diva Ainiatun Nahlah
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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THE INFLUENCE OF TAXPAYER AWARENESS, TAX SOCIALIZATION, AND E-FILING IMPLEMENTATION ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS MODERATION ON TAXPAYERS REGISTERED AT THE PRATAMA TAX SERVICE OFFICE IN BEKASI Lembah Dewi Andini; Sofia Maulida; Diva Ainiatun Nahlah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study focuses on the level of taxpayer compliance. It aims to obtain empirical evidence on the influence of taxpayer awareness, tax socialization, and E-filing on taxpayer compliance with tax sanctions, with E-filing as a moderating variable. This study uses a quantitative research design. This research was conducted using a questionnaire distributed to all taxpayers in Bekasi City; 180 questionnaires were distributed via WhatsApp. Each questionnaire distributed contains 22 items for taxpayers to answer. To obtain the results of this study, the researcher used PLS-SEM version 3.0. This study found that taxpayer awareness and the implementation of E-filing had a positive and significant effect on taxpayer compliance, whereas tax socialization had a positive but nonsignificant effect. Tax sanctions are unable to moderate the influence of taxpayer awareness and tax socialization on taxpayer compliance, whereas they can moderate the effect of E-filing implementation on taxpayer compliance. In addition, there are several differences with previous research. Among them are the variables used and the research site location.
Co-Authors Lembah Dewi Andini Sofia Maulida