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All Journal Accounting Profession Journal (APAJI)
Gessy Ghesiyah
Universitas Maranatha
Economics, Econometrics & Finance

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Pengaruh Pengetahuan Dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Melalui Kesadaran Sebagai Variabel Intervening Gessy Ghesiyah
Accounting Profession Journal (APAJI) Vol. 3 No. 2 (2021): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v3i2.29

Abstract

Abstract. This study aims to determine whether knowledge of taxation and the taxpayer environment has an effect on taxpayer compliance through taxpayer awareness as an intervening variable. The population in this study is the Marketplace registered in the membership directory of the Indonesian E-Commerce Association (idEA). The results of partial hypothesis testing indicate that knowledge of taxation and the taxpayer's environment has a significant effect on taxpayer awareness. The results of partial hypothesis testing indicate that knowledge of taxation and the taxpayer's environment has a significant effect on taxpayer compliance. The results of simultaneous hypothesis testing show that Tax Knowledge Indirect Positive Effect on Taxpayer Compliance with Taxpayer Awareness as an Intervening Variable while the Taxpayer's Environment has No Indirect Positive Effect on Taxpayer Compliance with Taxpayer Awareness as an Intervening Variable.
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