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All Journal Sosiohumaniora Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Jurnal Kebijakan dan Administrasi Publik MIX : Jurnal Ilmiah Manajemen DeReMa (Development Research of Management) Jurnal Manajemen Jurnal Dimensi Sistemasi: Jurnal Sistem Informasi Hasanuddin Economics and Business Review Jurnal Manajemen Indonesia Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia IJEBD (International Journal Of Entrepreneurship And Business Development) Ganaya: Jurnal Ilmu Sosial dan Humaniora Journal of Education and Instruction (JOEAI) Alignment: Journal of Administration and Educational Management Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Petir JURNAL MANAJEMEN (EDISI ELEKTRONIK) AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM JIA (Jurnal Ilmiah Akuntansi) Jurnal Pengabdian Dharma Laksana Jurnal Mantik Jurnal Pendidikan dan Konseling SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi Manajemen Sistem Informasi TERANG : Jurnal Pengabdian Pada Masyarakat Menerangi Negeri Jurnal Informatika Ekonomi Bisnis Business Management Journal Program Studi Manajemen Khazanah Sosial Ilomata International Journal of Management Jurnal Manajemen Jurnal Ilmiah Manajemen Kesatuan Dinasti International Journal of Digital Business Management PINISI Discretion Review Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmu Manajemen Profitability Jurnal Abdidas JBMR: Journal of Business and Management Review Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) Ilomata International Journal of Management Quantitative Economics and Management Studies Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Business, Management and Economics International Journal of Finance Research JURNAL APARATUR Bahtera Inovasi Kontigensi: Jurnal Ilmiah Manajemen Unram Journal of Community Service (UJCS) Jurnal Bisnis Mahasiswa Indonesian Journal of Business Analytics (IJBA) International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Manajemen dan Kewirausahaan Return : Study of Management, Economic and Bussines Universal Raharja Community (URNITY Journal) Journal of Islamic Economics and Business Journal Research of Social Science, Economics, and Management Jurnal Mahatvavirya Digital Muslim Review Majapahit Journal of Islamic Finance dan Management International Journal of Law, Policy and Governance Majapahit Journal of Islamic Finance dan Management Jurnal Rumpun Ilmu Ekonomi JKAP (Jurnal Kebijakan dan Administrasi Publik) Proceeding Of International Conference On Education, Society And Humanity Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Shine Pintor Siolemba Patiro
Universitas Terbuka
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Journal : PINISI Discretion Review

 1 
How Tax Payer Awareness Mediates Fiscal Services and Supervision Towards Tax Compliance: Post-Organization Study at Cilegon Tax Service Office Saeroji, Oji; Patiro, Shine Pintor Siolemba; Meliala, Janita S.
PINISI Discretion Review Volume 7, Issue 2, March 2024
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v7i2.60994

Abstract

Compliance of taxpayers is a crucial component in the implementation of self-assessment in tax collection in Indonesia. The Directorate General of Taxes has undergone organizational changes, particularly in tax service and supervision, as an effort to enhance tax payment order. The objective of this research is to analyze the role of tax service and supervision in explaining and predicting taxpayer compliance, with taxpayer awareness as a mediating variable. The study population consists of strategic taxpayers at the Primary Tax Service Office in Cilegon, totaling 529, with a sample size of 98 respondents. The independent variables in this study are tax service and tax supervision, while the dependent variable is taxpayer compliance, and taxpayer awareness serves as a mediating variable. Variable measurements were conducted using a questionnaire. Data analysis was performed using the structural equation modeling partial least squares (SEM PLS) software, yielding results that tax service and tax supervision significantly influence taxpayer compliance. Tax service and tax supervision also significantly affect taxpayer awareness. Taxpayer awareness, in turn, significantly influences taxpayer compliance. This research is expected to provide managerial implications for the implementation of organizational changes, especially in the functions of tax service and supervision.
Co-Authors Abdillah, Said Ridho Abidin Abidin Achmad Fauzi Achmad, Maylitha Adhi Susilo Aftabi, Davoud Ahmad Nur Aji Setiawan Aji Surya Wicaksono, Gregorius akhmat yamin Amalia, Alona Amir Fikri Ana Sriekaningsih Anita Maharani Atriani, Delvy Bancin, Viktor Peniel Sarimatondang Basu Swastha Dharmmesta Bayu Sutikno Budi Tjahjono Ceacilia Sri Mindarti Charisma Pamungkas Damayanti, Prisila Daru Asih Deddy Dwi Nur Cahyono Desmiwati Desmiwati Diah Aryani, Diah Diana Sulianti K Tobing Didy Ika Supryadi Djibran, Said Dori Heza Morales Dwi Joko Siswanto Edi Kurniawan ELLI WIDIA Endi Rekarti, Endi Evi Nur Cahyanti Faizul Mubarok Farha, Lamia Fauzan, Muhamad Faza Frangky Silitonga Gaol, Lasando Lumban Ginta Ginting, Ginta Gita Ramdhani Hakim, Hamka Hakim, Zainal Hamdani sitohang, Rifi Hani Dewi Ariessanti Hapzi Ali harisandi, Prasetyo Hartati, Islia Helmi, Tengku Ahmad Hendrian Hendrian Hendrian Hendrian Hendrian Hendrian Hendrian Hendrian Hendrian Hendrian Hendrian, Hendrian Heni Pujiastuti Heru Suheryadi Hety Budiyanti Hety Budiyanti Hety Budiyanti Hety Budiyanti Himawan Sutanto Ichyan Holilan Iin Novianti, Dwi Ismayanti Istanto Janita S. Meliala, Janita S. Joko Ariwibowo Joko Rizkie Widokarti Kabul Wahyu Utomo Kamal, Nur Mustofa Kresno Agus Hendarto Kresno Agus Hendarto Kurniawan, Ramdhan Kurniawati Langgeng Ratnasasi, Sri Lina Regina Notylia Linda Chandler Maramis Sunarto Liza Mumtazah Damarwulan Lumbangaol, Lasando Made Sasanti, Ni Madris Madris Manggarani, Cynthia Ayu Martino Wibowo Masrani, Nanang Mayadi, Mukhri Meirani Harsasi Minrohayati . Muzhaffar, Haydar Zharif Naning Yuniarti Noor Syaifudin Novandari, Weni - Novera, Gabriela Nenni Sri Nurbaeti, Nunung Nurbaeti, Nunung - Nurmadhani Fitri Suyuthi Nurman Nurman NURUL HIDAYAT Pamungkas, Charisma Rahmat Pane, Sri Gustina Prambudi, Iwan Setiyawan Prambudi, Muhammad Rayhan Mahardika Prasetya, Muhammad Azka Prisila Damayanty Putry Andriani Rahayu, Yuli Ramdhan Kurniawan Ramdhan Kurniawan Rangkuti, Samsiah Ratnasari, Mawi Rini Yayuk Priyati, Rini Yayuk Rismawati Roby Sambung Rozet, Stefly Julisye Amerence Rubangi Al-Hasan Saeroji, Oji Sahid Susilo Nugroho Sakina Nusarifa Tantri Santoso, Herdi Serah, Kapreli Siahaan, Shanti Veronica Sigit Surya Haribowo Simamora, Loven Xaverius Sri Astuti Sri Dewi Nirmala Sri Langgeng Ratnasari Steviani Batti Supriyono, Ignatius Agus Surya Adi Sasmita Surya Adi Sasmita Syahrizal Dwi Putra Tansen Simanullang Taufan Handika Taufani Chusnul Kurniatun Tri Astuti Tri Astuti Wisudayati Tri Dasta Nursehaneka Yatma Utami, Novi Dhian Vegananda Yansaputra Weni Novandari Widiyanto, Hendy Widya, Pramatatya Resindra Wijanarko Wijanarko Witopo, Bayu Yosephine Martha Maria Anita Nugraheni Yudha Satria Aji Pratama Yuliana Yuliana Yuliana Yuliana Yumantoko Yumantoko Yurianto Yusriani, Sri Zasmita, Indah Zulkifli Zulkifli Zulmi Ramdani Zulmi Ramdani