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All Journal JURNAL RELASI STIE MANDALA JEMBER JAM : Jurnal Aplikasi Manajemen Scientific Journal of Informatics Akuntabel : Jurnal Ekonomi dan Keuangan JURNAL MANAJEMEN JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan SENTRALISASI J-MKLI (Jurnal Manajemen dan Kearifan Lokal Indonesia) JPM PAMBUDI Jurnal Manajerial JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Sains Manajemen dan Bisnis Indonesia Ilomata International Journal of Management Jurnal Abdi Insani MBA: Journal of Management and Business Aplication Academia Open BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Law and Economics Review Journal of Economics and Business UBS Ilomata International Journal of Management Ilomata International Journal of Social Science Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Ilmu Manajemen Advantage International Journal of Management Science and Information Technology (IJMSIT) Jurnal Kesehatan dan Olahraga Optimal: Jurnal Ekonomi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Demokrasi: Jurnal Ilmu Pemerintahan Economos : Jurnal Ekonomi dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Relasi : Jurnal Ekonomi Sustainable Civil Building Management and Engineering Journal JPM Pambudi Manager : Jurnal Ilmu manajemen Jurnal Penelitian IPTEKS JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Ilmiah Manajemen Dan Kewirausahaan Proceeding of International Conference on Social Science and Humanity Krisnadwipayana International Journal of Management Studies
Abadi Sanosra
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Journal : SENTRALISASI

 1 
Influence of Tax Socialization, Services, and Trust on Compliance via Tax Knowledge Nuryadi, Nuryadi; Cahyono, Dwi; Sanosra, Abadi
SENTRALISASI Vol. 13 No. 3 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i3.3618

Abstract

Taxpayer compliance is crucial for effective tax administration and national development. This study aims to evaluate the direct and indirect effects of tax socialization, tax services, and trust in government on taxpayer compliance, with tax knowledge serving as a mediating variable, in Jombang Subdistrict, Jember Regency. Utilizing a quantitative research approach, data were collected from a sample of 376 respondents out of a total of 6,302 taxpayers, determined using the Slovin formula with a 5% margin of error. Structural equation modeling was employed to analyze the relationships among the variables. The results indicate that tax socialization, tax services, and trust in government significantly and positively impact both tax knowledge and taxpayer compliance. Tax knowledge was found to mediate these relationships, enhancing taxpayer compliance. These findings highlight the need for effective tax education programs, high-quality tax services, and efforts to build trust in government to improve taxpayer compliance. Future research should explore the applicability of these findings in other regional contexts and investigate additional mediating factors. Implementing tailored tax education initiatives and improved service delivery models could significantly enhance compliance rates and support broader economic and social goals.
Taxpayer Knowledge, Service Quality, Tax Sanctions, and Awareness in Enhancing Property Tax Compliance in Jember Regency Soetjahyo, Soetjahyo; Cahyono, Dwi; Sanosra, Abadi
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3840

Abstract

Taxation plays a pivotal role in economic development, serving as a primary revenue source and a tool for achieving broader social objectives. This study examines the impact of taxpayer knowledge, service quality, and tax sanctions on tax compliance, with taxpayer awareness as a mediating variable, using the Integrated Tax Compliance Model. Data were collected from 400 PBB taxpayers in Jember Regency through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that taxpayer knowledge, service quality, and tax sanctions significantly influence both taxpayer awareness and compliance. Additionally, taxpayer awareness mediates the relationships between these independent variables and compliance, highlighting its pivotal role. The study offers theoretical and practical contributions by demonstrating the integrated effects of these variables, providing a comprehensive understanding of taxpayer behavior, and guiding policymakers in formulating more effective tax strategies. This research underscores the importance of educational programs, service improvements, and balanced sanctions to enhance voluntary compliance, supporting sustainable regional development.
Co-Authors A.A. Ketut Agung Cahyawan W Abadi, Taufan Abdillah, M. Sevi Achyani, Achmad Adam, Muhammad Irham Ade Puspito Aditya Dimas Pratama Aditya Surya Manggala Afaer, Sang Angga Zeatama Agung Setiyo Sugroho Agus Setiawan Agus Suryono Ahmad Izzuddin Ahmad Izzudin Ahsanul Hilal Aliyatus Syamilah Amri Gunasti Annegrat, Ahmed Mohamed Aprilia Windarti Arief Rahman Hakim Arif Wahyudi Arif Wahyudi Arik Susbiani Artiantyo Wirjo Utomo Ashari, Laeli Aspiyah, Wardatul Atmanegara, Stivani Yanti Bagus Setya Rintyarna Bakti, Budi Satria Bisowarno, Bandot Budi Satoto, Eko Catur Indah Sulistiyorini Chairul Hanafi Chrissanti, Agnes Maria Cilvi Dewanto, Nugroho Didik Susanto Dina Triya Yuliasari Dinarso, Rahmat Cahyo Dwi Budi Santoso Dwi Cahyono DWI CAHYONO DWI CAHYONO Edi Yulianto Eko Budi Satoto Eko Budianto Erna Ipak Rahmawati Fausi Nurrahman Fendy Ernawan Fitriadi, Ahmad Rizqi Arief Ginting, Aditya Madinta Putra Hamduwibawa, Rofi Budi Hanafi, Chairul Haris Hermawan, Haris Hasyim Asyari Hendrawan, Bagus Herlambang, Toni HERU DWI SETIAWAN Hosen, Hosen Ida Ayu Putu Sri Widnyani Ipak Rahmawati, Erna Ira Puspitadewi S Iskandar Umarie Ita Solikah ita solikah Jekti Rahayu K, Khoiriyah Kasih, Deta Irama Khamil, Abdul Kosjoko Kosjoko Malasari, Diana Ruspita Mali Jumali Martini, Ni Nyoman Putu Mochamad Hatip Mochammad Hatip Muachiroh, Muachiroh Mufarida, Nely Ana Muhammad Dodik Muhammad Irham Adam Muhammad Thamrin Muhtar Muhtar Muhtar Muhtar Munadi Munadi Mutiara Dwi Sari Nafsiyah, Wardatun Nanang Saiful Rizal Navalina, Anita Eka Nely Ana Mufarida Ni Nyoman Putu Martini G Nunul Mirawati, Yuli Nur Said Nurhayati Megayani Nuri Utamy Nursa'id, Nursa'id Nursaid Nursaid Nursaid Nursaid Nursaid Nurseno, Nurseno Nurul Noverina Nurul Qomariah Nurul Qomariah Nuryadi Nuryadi Permana, Anindya Restu Pribadi, Heru Cahyono Probowulan, Diyah Purwanto, Arik Purwanto, Dony Putra, Alfian Perdana Rahadini, Marjam Desma Rahmawati, Dyah Rakhmawati, Haniie Restian, Yhoni Ridwan, Wachid Rina Ari Ruliati Rintyarna, Bagus Riyanto Setiawan Suharsono Sandra Aris Wagiyono Sarwito Sarwito Sarwito, Sarwito Savitri, Nikke Indah Sebifera, Mella Rosa Sevia Aylula Putry Shodiqin, Dimas Herliandis Soetjahyo, Soetjahyo Sofi, Aida Hikmatus Sofyan Rofi Solikah, Ita Suharto, Fahriza Nurseha Sujatmoko, Timbul Sumadi Sumadi Suprapto Suprapto Suprapto Suprapto Surahmah, Daris Susbiani, Arik Susbiyani, Arik Susbiyani, Arik Susilowati Syamilah, Aliyatus Tatit Diansari Reskiputri Taufan Abadi Tengku Riza Zarzani N Thamrin , Mohammad Thamrin, Mohammad Toni Herlambang Toni Herlambang Totok Dwi Kuryanto Totok Sugiharto, Totok Trias Setyowati Trias Setyowati Trias Setyowati, Trias Umarie, Iskandar Wildatul Aluf Rahmadani Windarti, Aprilia Wisnalmawati Wisnalmawati Yanuar, Setiyo Ferdi Yasin, Yasin Yuda Teguh Siswanto Yudyarto, Koeshar Yulianto, Edi ‘Atho Illah Askany, Ibin