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All Journal Jurnal Akuntansi dan Perpajakan Gorontalo Accounting Journal Jurnal Tecnoscienza jurnal syntax admiration JSAP : Journal Syariah and Accounting Public Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Golden Ratio of Auditing Research JER
Suleman, Nurjana
STMIK ICHSAN Gorontalo, Indonesia
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : JER

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Can Tax Knowledge, Tax Awareness and Socialization Increase Taxpayer Compliance? Novita Adam; Nurjana Suleman; Maryati Kadir Thalib
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v4i1.326

Abstract

This study wants to examine how the influence of knowledge and awareness on taxpayer compliance; and want to test whether tax socialization is able to moderate to relationship awareness and taxpayer compliance. Data was collected through a questionnaire distributed to 100 taxpayers at KPP West Makassar research samples then analyzed using the Partial Least Square (PLS) approach. The results of the study found that tax knowledge and awareness affect taxpayer compliance. However, tax socialization was unable to moderate the relationship between awareness and taxpayer compliance.
Co-Authors Adam, Novita Anwar, Rapika Fitrianti Fitrianti, Fitrianti K. Thalib, Maryati Lantowa, Felmi D. Lukfiah Irwan Radjak, Lukfiah Irwan Maryati Kadir Thalib Ngabito, Dewi Nur Lazimatul Hilma Sholehah Nur Oktavin Idris Rapika Anwar Rapika Anwar Sri Oktavia Dai Suleman, Fitriyanti Torana, Nopriyanto Utiarahman, Siti Andini Zainudin Sidik