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All Journal LOGIK@ CAUCHY: Jurnal Matematika Murni dan Aplikasi SOCIOLOGIE Jurnal Ilmiah Mahasiswa FEB EQUILIBRIUM Jurnal Al-Iqtishad Walisongo: Jurnal Penelitian Sosial Keagamaan Jurnal Fourier Jurnal INSYPRO (Information System and Processing) Jurnal Penelitian Pendidikan IPA (JPPIPA) BAREKENG: Jurnal Ilmu Matematika dan Terapan Jurnal Pertanian Agros Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah Jurnal Pendidikan Matematika (JUDIKA EDUCATION) JISIP: Jurnal Ilmu Sosial dan Pendidikan Rainbow : Journal of Literature, Linguistics and Cultural Studies Jurnal Biogenerasi InPrime: Indonesian Journal Of Pure And Applied Mathematics Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jambura Journal of Biomathematics (JJBM) Journal of Applied Data Sciences Jurnal Pengabdian Kepada Masyarakat Patikala Indonesian Journal of Research and Educational Review (IJRER) Jurnal Kajian Islam Modern Prosiding University Research Colloquium Room of Civil Society Development Qawwam Educational Studies: Conference Series PEDAMAS (Pengabdian Kepada Masyarakat) IJMA MARAS : Jurnal Penelitian Multidisplin The Indonesian Journal of Computer Science MAYARA: Jurnal Pengabdian Masyarakat Room of Civil Social Development
Nur Inayah
Lampung University
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Journal : Jurnal Al-Iqtishad

 1 
THE INFLUENCE OF PERCEPTIONS OF TAX SYSTEM EFFECTIVENESS, TRUST IN THE GOVERNMENT, AND PERCEPTIONS OF CORRUPTION ON TAX COMPLIANCE MEDIATED BY TAXPAYER AWARENESS (Study on MSMEs Taxpayers of Grobogan Regency) Inayah, Nur; Utomo, Budi
Jurnal Al-Iqtishad Vol 19, No 1 (2023)
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v19i1.20357

Abstract

The research was conducted to determine the effectiveness of the taxation system, trust in the government, and the perception of corruption in taxpayer compliance with taxpayer awareness as an intervening variable. The data was collected by disseminating a direct questionnaire to the Grobogan Regency MSMEs Taxpayer. This research type is quantitative with the number of respondent a total of 100 Grobogan Regency MSMEs recorded at Primary Tax Office Service in Blora. The data obtained is processed using the assistance of IBM SPSS version 25. The result of this study is that taxpayer compliance can be positively and significantly influenced by the perception of the effectiveness of the tax system and taxpayer awareness of taxpayer compliance. Still, trust in the government and corruption perception cannot influence taxpayer compliance. Taxpayer awareness can be influenced positively and significantly by the perception of the effectiveness of the tax system and trust in the government. Still, the awareness of taxpayers cannot be influenced by the perception of corruption. Taxpayer awareness can mediate the effect of the perception of the effectiveness of the taxation system and trust in the government on taxpayer compliance. In contrast, the awareness of taxpayers is unable to mediate the effect of corruption perception of taxpayer compliance.
Co-Authors A, Marya Abidin, Saenal abu, ilham Adnan Adnan Adzim, Syahrun Afit Kurniawan Ahmadong, Ahmadong Alifiansyah, Fikri Alwi Alwi Amiruddin Amiruddin Amiruddin Anas Qolbu, Adinda Andrew Fiade Andriani, Desi Fatimah Andriani, Puspa Sari Ardiansyah, Rama Arif Budiman Arumdani, Salsabila Asyurah Khas, Suci Aulinnia, Via Azhari, Nadia Devisa Bambang Purwanto Budi Utomo Choerunnisa, Esti Cholisa Rosanti Dermawan, Zikri Setia Dewi Dewi Diani Ayu Pratiwi Dwi Arsita Mursalim, Dwi Arsita Mursalim Elfrida Ratnawati Endry Fatimaningsih Fadillah, Muhammad Febry Fahira, Ainun Firmah, Andi Firmansyah Firmansyah Firmansyah, Nur Putriani Fitriahadi, Enny Hajrah Hajrah, Hajrah Hargiani, Fransisca Xaveria Hifdil Islam, Muhammad Hildawati Almah Huda, Nabila Ibrahim, Firmansyah Ikbal Inna, Suma Karlina, Dety Amelia Kustiana Arisanti Lailia Maghfiroh, Ummi Laksmi Ernawati, Ni Made Latif, Fatmawati Lestari, Evi Maulidia Lindhemutianingrum Siradje, Andi Mappatunru , Sakkirang Marwah Marwah Marya A, Marya A Masyithoh, Soffi Nur Mayasari, Andi Meliala, Alvina R. Muh. Rizal MUHAMMAD HASBI Muhammad Kafrawi Muhammad Manaqib, Muhammad Muhaza Liebenlito Munawir, Ahmad Musti, M. Irvan Septiar Mutmainna Nina Fitriyati Novianti, Anggi Nur Hikmah Nurdinah Hanifah Nurfadilah Nurhayadi Nurhidayanti Rachman Saleh Rahmadani, Nurul Syafa Rahman Ratno Agriyanto Razak, Yusuf Razaq, Yusuf Reza Maulana Reza, Reza RIRIN INDRAWATI Riska Amalia Rita Rita, Rita Rizka Safitri, Rizka Rizkiani, Firliah Safitri, Mutiara Saleh, Rachman Salsabila, Rani Sari, Flori Ratna Saskirana Satila, Hanna Trusty Satriani Satriani Satriani Septiar, M. Irvan Siti Maemunah Slamet Ifandi, Slamet Sofarida, Wiwin Sutanto, Taufik Edy Syafira, Nida Tang, Muhammad Touku Umar Tridiyawati, Feva Ulfah, Yeniati Warno, W Wayan Wangiyana Widistari, Sri Wijaya, Madona Yunita Yuli Puji Astutik, Yuli Yupinto, Ikhwal Zakariah, Miftahul Hidayah