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Journal : IJBLPS

TAX SOCIALIZATION, TAX INCENTIVES, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE AND TRUST IN TAX INSTITUTIONS AS MODERATING VARIABLES Mufidah, Durrotul; Syaiful, Syaiful
International Journal of Business, Law and Political Science Vol. 1 No. 7 (2024): Journals International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i7.172

Abstract

The purpose of this research is to study the influence of tax socialization, tax incentives, tax sanctions and trust in taxation institutions on taxpayer compliance, as well as the moderating role of trust in taxation institutions in strengthening the influence of tax socialization, tax incentives, and tax sanctions on taxpayer compliance. Data were collected through a survey of one hundred people who are taxpayers in Gresik. The results of the analysis show that tax socialization and tax incentives do not have a significant influence on taxpayer compliance, while tax sanctions have a positive influence on taxpayer compliance. In addition, trust in taxation institutions is also unable to strengthen the influence of tax sanctions on taxpayer compliance. These findings indicate that although trust in tax institutions is an important factor, it is not strong enough to increase taxpayer compliance through socialization, incentives, or sanctions. Therefore, a more comprehensive approach is needed in designing effective tax policies. Recommendations to improve taxpayer compliance include improving the quality and relevance of tax socialization, simplifying the process and increasing the accessibility of tax incentives, and stricter and more consistent law enforcement. This research contributes to the tax literature by highlighting the role of trust in tax institutions and suggesting more effective policies to improve taxpayer compliance.
Co-Authors -, Maison . Jamari . Widayat A, Abdul Wahab Aan Burhanudin Abbas, Ilham Abda Abda Abdul Bari Abdul Mustaqim Abdul Rohman Salam Abdul Syukur Abdurahman, Erik Erlangga Achmad Taufik Adil, Sita Darma Afandi Afandi Afrida Afrida Afrida Agus Wibowo Ahmad Fadly Ahmad Syarifuddin Ahmad Syarifuddin Ahzari, Sarah Nur Akbar, Lutfi Al Ikhlas, Al Ikhlas Al Jum'ah, Muhammad Naim Alfina, Hasni Riyas Ali Imron Alim , Husni Ambari, Ahmad Amelia, Anggi Aminda, Annisa Amir, Alya Amlis, Muh. Ferdin Al Rizky Amrullah Amrullah Andana, Rendy Andri Rusta Andriyani, Emi Anggareini, Evita Anggi, Muhamad Anggraini Eka Cipta Anggraini, Resti Anita Lestari, Puri Anjarani, Devie Reztia Apriana, Eka Apriani, Lia Apsari, Della Putri Renata Aras, Neny Rasnyanti M Ardin Ardin, Ardin Arif Budiman Arif Hidayatullah, Arif Arismansyah, Arismansyah Arminas, Arminas Asiari, Asiari Asni Johari Asrial Assiddiqy, Mohammad Hasby Astari, Silvy astutik, widya Astuty Astuty, Astuty As’ad, Ahmad Atanasius Priharyoto Bayuseno Azizah, Habib Nun Bagas Saputra, Bima Afif Bahagia, Dedi Suwardi Baisa, Hidayah Bambang Bambang Bambang Hariyadi Bambang Yunianto Bashori, M. 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