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All Journal International Journal of Multidisciplinary Research and Literature (IJOMRAL)
Dewantari, Aliya Zhalsabilla
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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THE EFFECT OF TAXPAYER AWARENESS ON MOTOR VEHICLE TAXPAYER COMPLIANCE WITH TAX SOCIALIZATION AS A MODERATING VARIABLE Dewantari, Aliya Zhalsabilla; Andayani, Sari
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 6 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v2i6.170

Abstract

This study aims to find empirical evidence about taxpayer awareness's effect on motor vehicle tax compliance moderated by tax socialization. The population in this study are taxpayers of two-wheeled and four-wheeled motorized vehicles registered at the Bojonegoro SAMSAT Office reported in 2022. The sample used is part of the population. The models obtained were 100 respondents who were calculated using the Slovin formula. The data was collected in this study through surveys and questionnaires distributed to taxpayers at the SAMSAT and Google offices. The analysis technique uses the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach with the SmartPLS 4.0 software application. The results of this study indicate that taxpayer awareness has a significant influence on motor vehicle tax compliance. However, tax socialization weakens taxpayer awareness of taxpayer compliance
Co-Authors Sari Andayani