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All Journal International Journal of Informatics and Communication Technology (IJ-ICT) PIKSEL : Penelitian Ilmu Komputer Sistem Embedded and Logic International Journal of Economics Development Research (IJEDR) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Engineering, Mathematics and Computer Science Journal (EMACS) Eduvest - Journal of Universal Studies Proceeding Of International Conference On Education, Society And Humanity
Erin, Erin
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The Effect of Motor Vehicle Tax Bleaching Program on Taxpayer's Behavior through the Mediation of Tax Paying Intention in Lampung Province Erin, Erin; Balliyand, Ahmad Faiz Zindan; Murtanto, Murtanto; Faisal, Aris Riantori
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3590

Abstract

Taxes are an instrument of state revenue so that various government efforts are made to increase taxpayer participation, one of which is through the tax whitening program. This study aims to analyze the effect of the tax whitening program organized by the Government of Lampung Province on the behavior of taxpayers either directly or through mediation of intention to pay taxes. The research subjects were determined by purposive sampling technique in order to obtain a sample of 65 taxpayers. Data analysis was carried out using the Partial Least Square method through the SmartPLS version 3.0 program. The results of the analysis show that: (1) the tax whitening program has a positive and significant effect on the intention to pay taxes, (2) the tax whitening program has a positive and significant effect on the behavior of taxpayers, (3) the intention to pay taxes has a positive and significant effect on the behavior of taxpayers (4) the intention to pay taxes can play a role in mediating the tax whitening program on the behavior of taxpayers.
Co-Authors Anderes Gui, Anderes Balliyand, Ahmad Faiz Zindan Faiq, Faiq Faisal, Aris Riantori Murtanto Murtanto Nayla, Nayla Priccilia, Shania Yuniarwati, Yuniarwati Zakiatul, Zulfa