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All Journal Jurnal Ilmiah Akuntansi Kesatuan e_Jurnal Ilmiah Riset Akuntansi
Talithahandari, Aisyah
Unknown Affiliation
Economics, Econometrics & Finance

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Efek Moderasi Pemahaman Pajak pada Hubungan Antara Theory of Planned Behavior Terhadap Kepatuhan Wajib Pajak Talithahandari, Aisyah; Askandar, Noor Shodiq; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

In this research, the level of taxpayer compliance is influenced by several factors explained in the Theory of Planned Behavior, including attitudes, subjective norms, and percieved behavioral control. Tax understanding was also tested as a moderating variable that has the potential to influence the relationship between these factors. Furthermore, it is known that in the 2022 tax year, there was a decrease in tax reporting carried out by taxpayers, both corporate and individual, throughout Indonesia. This research applying the Structural Equation Model (SEM) model implemented via SmartPLS 3.2.9 to carry out the analysis. As a result, there is a significant and positive correlation between Attitudes towards Taxpayer Compliance and also between Subjective Norms and Taxpayer Compliance. Data collection in this research was carried out using a questionnaire. In this analysis, it is proven that there is a significant and positive relationship between Behavioral Control and Taxpayer Compliance. It has been proven that tax understanding moderately and significantly influences the relationship between attitudes and taxpayer compliance. A similar relationship between Subjective Norms and Behavioral Control and Taxpayer Compliance, which is identified simultaneously, is also influenced by tax understanding. These findings reveal that tax understanding positively moderates the relationship between these factors and Taxpayer Compliance.Keywords: Theory of planned behavior, attitudes, subjective norms, percieved behavioral control, tax compliance, tax understanding.
The Effect of Tax Knowledge in Moderating the Connection between the Theory of Planned Behavior and Taxpayer Compliance Wahyuandari, Wenni; Talithahandari, Aisyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4428

Abstract

Tax compliance plays a vital role in maintaining Indonesia’s fiscal sustainability, as tax revenue remains the country’s primary source of income. However, challenges in ensuring consistent taxpayer compliance continue to arise despite various regulatory efforts by the government. This study aims to examine the influence of attitudes, subjective norms, and perceived behavioral control on taxpayer compliance within the framework of the theory of planned behavior, while also assessing the moderating effect of tax knowledge. Using a quantitative approach, data were gathered from 100 individual taxpayers through a structured questionnaire, and the analysis was conducted using SmartPLS 3.2.9 with the Structural Equation Modeling (SEM) technique. The findings reveal that attitudes, subjective norms, and perceived behavioral control significantly and positively affect taxpayer compliance. Furthermore, tax knowledge moderates these relationships, indicating that individuals with higher tax knowledge demonstrate more consistent and rational compliance behavior, as their understanding helps reduce the influence of external behavioral factors.
Co-Authors Noor Shodiq Askandar Wenni Wahyuandari