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All Journal Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE)
Erien Octiara Sabilla
Mulawarman University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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AWARENESS AND TAX SANCTIONS ON TAX COMPLIANCE OF QRIS USER IN SAMARINDA WITH SOCIALIZATION MODERATION Erien Octiara Sabilla; Irwansyah Irwansyah
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 4 (2026): October
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i4.4424

Abstract

This study aims to analyze the influence of tax awareness and tax sanctions on the tax compliance of QRIS users in Samarinda City, and to test the role of tax socialization as a moderating variable. The study uses a quantitative approach with a survey method on 100 individual taxpayers who are micro, small, and medium enterprises (MSMEs) actors using QRIS, selected through purposive sampling. Data were collected using a Likert-scale questionnaire constructed based on the Theory of Planned Behaviour and analyzed with Partial Least Squares-based Structural Equation Modeling (SEM-PLS) using SmartPLS 4. The results show that tax awareness has a positive and significant effect on tax compliance (coefficient 0.480; t = 3.420; p = 0.001). Similarly, tax sanctions (coefficient 0.664; t = 8.166; p = 0.000) are proven to be the most dominant predictor. However, tax socialization did not prove to moderate both the effect of tax awareness (coefficient -0.320; p = 0.661) and tax sanctions (coefficient 0.051; p = 0.480) on tax compliance. The research model explains 95.8% of the variance in tax compliance. These findings indicate that QRIS user tax compliance is more shaped by internal awareness and the deterrent effect of sanctions than by the intensity of socialization, considering that QRIS business actors generally already have independent exposure to tax information through the digital ecosystem. This study provides implications for tax authorities to prioritize consistency in sanction enforcement and to design socialization that is more segmented and contextual for digital business actors.
Co-Authors Irwansyah Irwansyah