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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Journal of Contemporary Accounting Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science International Journal of Economics, Management, Business, and Social Science Devotion: Journal of Research and Community Service International Journal of Social Science Jurnal Akuntansi Bisnis Pelita Bangsa Journal of Accounting and Finance Management (JAFM) Journal of Law, Poliitic and Humanities Jurnal Ilmu Multidisplin Business and Entrepreneurial Review International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Eduvest - Journal of Universal Studies International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) e-Jurnal Apresiasi Ekonomi IIJSE International Journal of Economics, Management and Accounting Business, Management & Accounting Journal Jurnal Pendidikan dan Kebudayaan Nusantara Jurnal Pengabdian Masyarakat dan Penelitian Terapan BAITUL MAAL : Journal of Sharia Economics
Apollo Daito
Universitas Mercu Buana
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Taxpayer Awareness as a Mediating Factor in Tax Socialization, Tax Sanctions, and Taxpayer Compliance (Case Study: KPP Pratama South Cikarang, Bekasi Regency) Hajar Mayang Lenggang Pakuan; Apollo Daito
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4662

Abstract

This research aims to analyze the effect of tax socialization No. 44 of 2020, tax sanctions and taxpayers knowledge on Taxpayer Compliance. In addition, this study also analyzes taxpayer awareness as a variable that mediates the effect of tax socialization, tax sanctions, and taxpayer knowledge on taxpayer compliance. This research uses quantitative methods. The type of data used in this research is primary data with questionnaire method. Total The number of samples obtained as many as 310 taxpayers. Analysis and hypothesis testing using SmartPls 3.0. The results show that tax socialization No.44 of 2020 has no effect on taxpayer compliance, tax sanctions have no effect on taxpayer compliance, but taxpayer knowledge has a significant effect on taxpayers, also taxpayer awareness as a mediating variable has a significant effect on taxpayer compliance. For the results of the indirect analysis through the mediating variable, it shows that tax awareness does not mediate the effect of tax socialization on taxpayer compliance, taxpayer awareness does not mediate tax sanctions on taxpayer compliance, but taxpayer awareness significantly mediates taxpayer knowledge on taxpayer compliance.
Co-Authors A Fakhrorazi Agustin Fadjarenie Alfarisy Rahersya, Revan Anggraeni, Virdha Asri Mustika Rosa Ayang Mulyana Bin Rahmad, Khozaeni Deden Tarmidi Dewi Nusraningrum Doktoralina, Caturida Meiwanto Elis Lisnawati Hafiz Abdul Samee Malik Hajar Mayang Lenggang Pakuan Harnovinsah Harnovinsah Hendro Paulus Intan Permatasari, Fitri Intan Sari Irwan Kurniawan Ismaanzira Ismail Ismail, Ismaanzira Khozaeni bin Rahmad Kurnia, Anita Leventa Moezaque, Dessie Lin Oktris Lina Hadiputranti SOEHARNO Lucky Nugroho Lusia Sri Arini Lydianti Budiman, Tania M. Fadhly Mappayunki, Ratna Marsyaf Mediawahyu Lestari, Steffi Meifida Ilyas Muhammad, Zikri Muhyarsyah Nauli, sherly Nina Maryana Nur Devitamala Nurmala Ahmar Nurul Hidayah Paulus, Hendro Pitoyo, Bayu Seno Raul Jordan Reevhandy Lau Rino, Rino Mauladiputro Risqika Amalia Riya Dwi Handaka Ronny Andesto Rusdi Omar Sari, Gema Ika Saryono Putri, Nany Septiadi, Tri Pria Setyo Riyanto Slamet Supriyatno Sri Hidayati Sri Hidayati St. Fadillah Hadaming Susanto, Andre Swarmilah Hariani Swarmilah Hariani Swarmilah Hariani Tri Widyastuti Tri Widyastuti Tri Widyastuti Tuti Setiatin Vani Mailia Wahyu Maydillah Nurrohman Winarto Winarto Winda Widyanty Wiwik Utami Yudhi Herliansyah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan Zulkifli Zulkifli