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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JCRS (Journal of Community Research and Service) Jurnal Mandala Pengabdian Masyarakat Jurnal Ilmu Akuntansi Mulawarman (JIAM) ANDIL Mulawarman Journal of Community Engagement Jurnal Riseta Soshum
Agus Setiawaty
Universitas Mulawarman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Riseta Soshum

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The Role of Whistleblowing System and Tax Sanctions in Improving Taxpayer Compliance: Peran Whistleblowing System dan Sanksi Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Dahlia, Devi Putri; Setiawaty, Agus
Jurnal Riseta Soshum Vol. 2 No. 2 (2025): J Riseta Soshum
Publisher : B-CRETA Publisher (CV. Borneo Citra Kreatama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70392/jrs.v2i2.7986

Abstract

This research aims to examine the influence of the whistleblowing system and the implementation of sanction on individual taxpayer compliance located in Samarinda Ilir. This study uses the theory of planned behavior to explain the relationships between the variables studied. A quantitative approach was used with primary data obtained through questionnaires. The sample used in this study involved 100 individual taxpayer respondents residing in Samarinda Ilir. The data in this study were analyzed using PLS-SEM through SmartPLS version 4 application. The result of this research show that the whistleblowing system and tax sanctions implementation significantly have a positive effect on taxpayer compliance. This indicates that the more effective the whistleblowing system, the higher the level of individual taxpayer compliance. Moreover, the stricter the tax sanctions imposed, the higher the level of individual taxpayer compliance. This research provides empirical evidence of the importance of establishing a whistleblowing system and enforcing tax sanctions to improve taxpayer compliance.
Co-Authors Agus Iwan Kesuma Almeida, Maria Arifian, Hanggara Arifuddin, M Bone, Mahfuzun Dahlia, Devi Putri Daniel Happy Putra Divka Andini Sabina Erawan Farah, Harra Ismi Febrina, Lizma Fibriyani Nur Khairin Hikmawan, Baso Didik Ibrahim, Arsyik Islamudin Ahmad Junaidin, Junaidin Laode Rijai Norkamsiah Norkamsiah Norkamsiah, Norkamsiah Noval Adib Nurul Fiqra Nauap Rija’i, Hifdzur Rashif RIKI RIKI, RIKI Rusli, Rolan Rusman, Arman Samsul, Erwin Supriatno Unti Ludigdo Yana Ulfah