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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Multiparadigma Akuntabel : Jurnal Ekonomi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Religious and Cultural Studies Journal of Tourism Economics and Policy Jurnal Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Review of Management, Accounting, and Business Studies FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
I Gusti Ayu Agung Omika Dewi
Universitas Pendidikan Nasional
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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The role of taxpayers’ education in mediating the relationship between tax sanctions and taxpayers’ motivations to use e-filling Dewi, I Gusti Ayu Agung Omika; Prihandono, Yudi
Review of Management, Accounting, and Business Studies Vol. 1 No. 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2669

Abstract

This study aimed to test empirically the effect of taxpayers’ educational status on the correlation between the taxpayers’ perceptions about tax sanctions and taxpayers’ willingness in reporting tax using e-Filling. This study used taxpayers’ educational status as a moderated variable, taxpayers’ perceptions about tax sanctions as an independent variable, and taxpayers’ willingness in reporting tax using e-Filling as a dependent variable. This study used primary data that are collected by using a questionnaire with incidental random sampling as the sampling technique. The sample of the research is the taxpayers domiciled in South and East Denpasar. Since South and East of Denpasar are the service area of KPP Pratama East Denpasar. The sample of this research was100 people. The data analysis of this research used Statistical Analysis Method using Moderated Regression Analysis. The results of the research show that the taxpayers’ perception of tax sanctions has a significantly positive effect on the taxpayers’ willingness in reporting tax using e-Filing and the level of taxpayers’ educational status has a significantly negative effect on the relationship between taxpayers’ perceptions about tax sanctions and taxpayers’ willingness in reporting tax using e-Filling.
Co-Authors Aji Dedi Mulawarman Aldhani, Luh Gede Putu Risadhi Bimantara, Andika Rendra Dian Susanthi, I Gusti Ayu Agung Eko Ganis Sukoharsono Gine Das Prena I Gede Cahyadi Putra I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Sintha Satwika, I Gusti Ayu Agung I Gusti Ayu Diah Utari I Gusti Ngurah Agung Ade Panji Anom I GUSTI NGURAH SANTOSA I Nengah Wirsa Krisnanda, Rama Adi Kurnia Uthami, I Gusti Ayu Agung Dewi Kustina, Ketut Tanti Lilik Purwanti Luh Gede Putu Risadhi Aldhani Millawati Milawati Ni Komang Biyantari Ni Luh Rika Suardani Ni Made Dhian Rani Yulianti Ni Made Dwi Ratna Sari Ni Made Niki Premashanti Prihandono, Yudi Putu Purnama Dewi Rama Adi Krisnanda Utari, I Gusti Ayu Diah