Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Sinergi International Journal of Accounting and Taxation
Riza Arizany Azahra
Universitas Garut
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Tax Knowledge and Taxpayer Attitudes on The Effectiveness of Land and Building Tax Revenue Through Taxpayer Compliance as an Intervening Variable (a Study in Garut Kota District, Garut Regency) Riza Arizany Azahra; Ikeu Kania; Gugun Geusan Akbar
Sinergi International Journal of Accounting and Taxation Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v4i2.1085

Abstract

This study analyzes the direct and indirect effects of tax knowledge and taxpayer attitudes on Land and Building Tax (LBT) revenue effectiveness, utilizing taxpayer compliance as an intervening variable. Focused on the high-potential yet underperforming Garut Kota District, this research employs a quantitative methodology integrating Partial Least Squares-Structural Equation Modeling (PLS-SEM) and Importance-Performance Map Analysis (IPMA). Data were collected from 100 respondents determined using the Slovin technique. Empirical results indicate that tax knowledge and taxpayer attitudes exert a significant positive effect on taxpayer compliance, which subsequently drives LBT revenue effectiveness. Crucially, compliance successfully mediates the impact of both knowledge and attitudes on revenue effectiveness. The formulated model accounts for 77.1% of the revenue effectiveness variance. Furthermore, IPMA highlights that taxpayer attitudes possess the most substantial influence. These findings provide practical insights for local governments to formulate targeted tax strategies, strengthen administration, and optimize future tax revenues.
Co-Authors Gugun Geusan Akbar Ikeu Kania