Article Per Year (5 Year)
p-Index From 2021 - 2026
1.937
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Management Science Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM) International Journal of Economics, Management and Accounting
Apollo Daito
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Taxpayer Awareness as a Mediating Factor in Tax Socialization, Tax Sanctions, and Taxpayer Compliance (Case Study: KPP Pratama South Cikarang, Bekasi Regency) Hajar Mayang Lenggang Pakuan; Apollo Daito
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4662

Abstract

This research aims to analyze the effect of tax socialization No. 44 of 2020, tax sanctions and taxpayers knowledge on Taxpayer Compliance. In addition, this study also analyzes taxpayer awareness as a variable that mediates the effect of tax socialization, tax sanctions, and taxpayer knowledge on taxpayer compliance. This research uses quantitative methods. The type of data used in this research is primary data with questionnaire method. Total The number of samples obtained as many as 310 taxpayers. Analysis and hypothesis testing using SmartPls 3.0. The results show that tax socialization No.44 of 2020 has no effect on taxpayer compliance, tax sanctions have no effect on taxpayer compliance, but taxpayer knowledge has a significant effect on taxpayers, also taxpayer awareness as a mediating variable has a significant effect on taxpayer compliance. For the results of the indirect analysis through the mediating variable, it shows that tax awareness does not mediate the effect of tax socialization on taxpayer compliance, taxpayer awareness does not mediate tax sanctions on taxpayer compliance, but taxpayer awareness significantly mediates taxpayer knowledge on taxpayer compliance.
Co-Authors Agustin Fadjarenie Anggraeni, Virdha Hajar Mayang Lenggang Pakuan Intan Permatasari, Fitri Kurnia, Anita Lin Oktris Lydianti Budiman, Tania Mediawahyu Lestari, Steffi Raul Jordan Reevhandy Lau Rino, Rino Mauladiputro Sri Hidayati Zuha Rosufila Bt Abu Hasan