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Journal : sentralisasi

Influence of Tax Socialization, Services, and Trust on Compliance via Tax Knowledge Nuryadi Nuryadi; Dwi Cahyono; Abadi Sanosra
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; Dwi Cahyono; Abadi Sanosra
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 Achyani, Achmad Adam, Muhammad Irham Ade Puspito Aditya Dimas Pratama Aditya Madinta Putra Ginting Aditya Surya Manggala Agung Setiyo Sugroho Agus Suryono Ahmad Izzuddin Ahmad Izzudin Ahmad Rizqi Arief Fitriadi Ahsanul Hilal Ahsanul Hilal Aliyatus Syamilah Amri Gunasti Anindya Restu Permana Anistya Meinar Rosidah Anita Eka Navalina 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 Bisowarno, Bandot Budi Santoso Budi Satoto, Eko Budi Satria Bakti Catur Indah Sulistiyorini Chairul Hanafi Chrissanti, Agnes Maria Cilvi Dewanto, Nugroho Didik Susanto Dimas Herliandis Shodiqin Dina Triya Yuliasari Dinarso, Rahmat Cahyo Diyah Probowulan DWI CAHYONO DWI CAHYONO Dwi Cahyono Dwikinta, Made Anindya Edi Yulianto Eko Budi Satoto Eko Budianto Erna Ipak Rahmawati Ernawan, Fendy Fausi Nurrahman Fendy Ernawan Fitriadi, Ahmad Rizqi Arief Hamduwibawa, Rofi Budi Hanafi, Chairul Haris Hermawan, Haris Hasyim Asyari Hendrawan, Bagus Herlambang, Toni HERU DWI SETIAWAN Ibin ‘Atho Illah Askany Ida Ayu Putu Sri Widnyani Ipak Rahmawati, Erna Ira Puspitadewi S Ira Puspitadewi S Iskandar Umarie Ita Solikah ita solikah Jekti Rahayu K, Khoiriyah Kasih, Deta Irama Khamil, Abdul Kiki Rohmana Kosjoko Kosjoko Lilis Yunia Wulandari M Thamrin M. Sevi Abdillah Malasari, Diana Ruspita Mali Jumali Martini, Ni Nyoman Putu Maya Putri Ekasari Mega Fatimah Rosana Mochamad Hatip Mochammad Hatip Muachiroh, Muachiroh Muchtar Habib Mufarida, Nely Ana Muhammad Dodik Muhammad Irham Adam Muhammad Thamrin Muhtar Muhtar Muhtar Muhtar Munadi Munadi Mutiara Dwi Sari Nadia Asalia Fathimah Zahra Nafsiyah, Wardatun Nanang Saiful Rizal Nathasya, Fara Ditha Navalina, Anita Eka Nely Ana Mufarida Nunul Mirawati, Yuli Nur Said Nurhayati Megayani Nuri Utamy Nurlatifah Nurlatifah Nursa'id Nursa'id Nursa'id, Nursa'id Nursaid Nursaid Nursaid Nurseno, Nurseno Nurul Noverina Nurul Qomariah Nurul Qomariah Nuryadi Nuryadi Pribadi, Heru Cahyono Purwanto, Arik Purwanto, Dony Putra, Alfian Perdana Putra, Lery Handika Rahadini, Marjam Desma Rahmawati, Dyah Rakhmawati, Haniie Restian, Yhoni Ridwan, Wachid Rina Ari Ruliati Rintyarna, Bagus Riyanto Setiawan Suharsono Sandra Aris Wagiyono Sang Angga Zeatama Afaer Sarwito Sarwito Sarwito, Sarwito Savitri, Nikke Indah Sebifera, Mella Rosa Setianingsih, Wahyu Eko Setiyo Ferdi Yanuar Sevia Aylula Putry 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 Susilowati 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 Wachid Ridwan Wahyu Dwi Anggraeni Wildatul Aluf Rahmadani Windarti, Aprilia Wisnalmawati Wisnalmawati Yasin, Yasin Yuda Teguh Siswanto Yudyarto, Koeshar Yuli Nunul Mirawati Yulianto, Edi ‘Atho Illah Askany, Ibin