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All Journal Panrita Abdi - Jurnal Pengabdian pada Masyarakat AFEBI Accounting Review Jurnal Ilmiah Edunomika (JIE) Journal of Islamic Accounting and Finance Research Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmu Ekonomi dan Bisnis Islam Hakam : Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam Journal Of Human And Education (JAHE) Sanskara Akuntansi dan Keuangan The Es Accounting and Finance Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat dan Riset Pendidikan RESLAJ: Religion Education Social Laa Roiba Journal
Ningsih, Tri Widyastuti
Universitas Islam Negeri Walisongo Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : RESLAJ: Religion Education Social Laa Roiba Journal

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The Influence of Tax Literacy on Tax Compliance With Tax Sanctions as A Moderating Variable Tri Widyastuti Ningsih
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 6 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i6.3406

Abstract

This research is quantitative research with an exploratory approach. The data used in this research is primary data that researchers obtained from various sources from all over, starting from journals, books, scientific articles, and other things that are usually used in every scientific research. The data used is primary data obtained directly through distributing questionnaires as an instrument. This data was collected and then analyzed using the smart PLS 4.0 analysis tool. The result in this article show the Tax Literacy variable can have a positive relationship and a significant influence on Tax Compliance because the P-Values ​​value is positive and is below the 0.05 significance level, namely 0.002. These results indicate that a good understanding of increasing Tax Literacy can make people aware of the importance of taxes, their benefits for the general public, themselves as individuals, and other things. In line with the explanation above, in row d below, the third table of Path Coefficients above also shows similar results if the Tax Sanctions variable can strengthen the influence of the Tax Literacy variable on Tax Compliance because the direction of the P-Vlues value is positive and is below the 0.05 significance level, namely 0,000
Co-Authors Asri Ady Bakri Ayu Puspita Sari Ayuningtyas, Astika Ayuningtyas Bahtiar Efendi Bakri, Asri Ady Daniel Tulasi Dea Feby Septiani Dwi Nugraheny, Dwi Eko Andi Riyanto Eko Cahyo Mayndarto Fiina Ishmatul Maula Hardayu, Audisty Prana Heni Pujiastuti Heppi Syofya, Heppi Imam Yahya Indah Wati Irma Istiariani Juliana Waromi, Juliana Karimullah, Suud Sarim Kusiyah Loso Judijanto M. Dedy Eko Trisyono Safari Machsunah, Yayuk Chayatun Machsunah Mahdi Mahdi, Mahdi Mayndarto, Eko Cahyo Mega Arisia Dewi Mesak Yandri Masela Mulastih, Listiana Sri Nining Sulistyowati Nurjanna Ladjin Permana, Riko Mersandro Pratiwi, Dini Purnama, Yulian Ratno Agriyanto Retnowati , Nurcahyani Dewi Rini Novianti Rini Novianti Riyanto, Eko Andi Rohmah , Umdah Aulia Ryketeng, Masdar Sasono, Heri Sattar Sattar, Sattar Setyo Budi Hartono Siti Aisyah Siti Rofingatun Sudarmanto, Eko Suprapto Suprapto Syaikhul Falah Tanti Widia Nurdiani Triana Zuhrotun Aulia Tumija Umi Haryani Zuliyati