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Citra Dewi
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Journal : International Journal of Economics and Management Research

 1 
Analysis of Understanding of Tax Regulations and Awareness on Compliance with Socialization as a Moderating Variable Latersia Br Gurusinga; Jhon Raphael Saragih; Citra Dewi
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.435

Abstract

Understanding of tax regulations and taxpayer awareness can affect taxpayer compliance. The better the understanding of tax regulations and taxpayer awareness, the higher the taxpayer compliance. This study aims to analyze the effect of understanding of tax regulations and taxpayer awareness on taxpayer compliance with tax socialization as a moderating variable at the Lubuk Pakam Pratama Tax Service Office. A total of 100 respondents were selected as samples using purposive sampling techniques. Data analysis was carried out using multiple linear regression tests. The results of the study indicate that partially, understanding of tax regulations has a positive and significant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance. Simultaneously, understanding of tax regulations and taxpayer awareness have a positive and significant effect on taxpayer compliance. Based on the moderated regression analysis (MRA) test, tax socialization is unable to strengthen understanding of tax regulations on taxpayer compliance and tax socialization is able to strengthen taxpayer awareness on taxpayer compliance.
Co-Authors Afriyadi Cahyadi, Afriyadi Agnes Monika Rahmadani Alex Brata Alia Desmalia Andino Maseleno Anisa, Rahma Aziiz Rahman Putra Budi Satiawan Cindy Kesty Citra Hati Leometa Daniel Happy Putra Dariusman Dede Komarudin Desrio Windoro M. Devri Aryansyah Dhanu Ario Putra Dicky Rachmadany Eka Putra Pratama Eko Rahmadi Ella Amalia, Ella Erial Bahar Fauzan Murdapa Febi Puspasari Feby Elra Perdima Gilang Restu Anggara Hebrian Ananda Hendra Hendra Hendri Alamsyah Henny Suharyati Henny Sulastri Ika Kartika Ika Kartika Edi Pudjo Ika Kartika, Ilham hidayat Jhon Raphael Saragih Joko M Jusuf Fantoni Juwita Juwita Juwita Kiki Handika Krisna Murti Latersia Br Gurusinga Maria Ulfa, Maria Ulfa, Mariska Febrianti Martadiansyah, Abarham Megi Personi Muhammad Asprianto Muhammad Iqbal Adi Saputra Nanda Safira Alisa Nikeherpianti Lolok Nora Ramkita Nour Sriyanah Nuswil Bernolian Nyiayu Fauziah Kurniawati Patahuddin Peby Maulina Lestari, Peby Maulina Pratama, Eka Putra Putri Mirani Rafi'ah Nur Rahma Anisa Reihan Putri Awaliah Riana Sari Puspita Rasyid Rika Fetricia Rina Kaskumita Rismayanti Fauziah Rita Prima Bendriyanti Riza, Wina Lova Roky Saputra Romi Fadly Siva Fauziah, Siva Suci Dwina Darma Suradi Efendi Suwarni Suwarni Theodorus Theodorus Theodorus Velix Septra Aditya Yayan Ekalaya Zaki Baridwan Zen Hafy Zunaidah Zunaidah