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All Journal Jurnal Ilmiah Accusi
Ardina Viola Br Barus
Sekolah Tinggi Ilmu Manajemen Sukma Medan
Economics, Econometrics & Finance

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Analysis Of Taxpayer Awareness Determination Through Taxpayer Compliance in Land and Building Tax Payments In Karo Regency Ardina Viola Br Barus; Ahmad Albar Tanjung
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/9y057v86

Abstract

This study aims to analyze the determinants of taxpayer awareness, with taxpayer compliance serving as an intervening variable, regarding Land and Building Tax (PBB) payments in Karo Regency. The research employs a quantitative analysis method using SEM-PLS. Taxpayer income has a positive but insignificant effect on taxpayer awareness, whereas it has a positive and significant effect on taxpayer compliance. Payment system digitalization has a positive and significant effect on both taxpayer awareness and compliance. Meanwhile, tax sanctions have a negative and insignificant effect on taxpayer awareness but a positive and significant effect on taxpayer compliance. Indirectly, taxpayer compliance does not significantly mediate the effect of taxpayer income on taxpayer awareness; however, it significantly mediates the effects of payment system digitalization and tax sanctions on taxpayer awareness. Thus, the findings indicate that payment system digitalization and tax sanctions exert a significant indirect influence on taxpayer awareness through taxpayer compliance, whereas taxpayer income does not demonstrate a significant mediating effect
Co-Authors Ahmad Albar Tanjung