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All Journal International Journal of Educational Research and Social Sciences (IJERSC) Journal of Economics and Public Health J-CEKI
Abdurrosid, Edi Wicaksono
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Influence of Taxpayer's Knowledge and Tax Sanctions on Taxpayer Compliance with Awareness of Tax Payment as A Moderator Afandi, Pandi; Abdurrosid, Edi Wicaksono; Sudarmawanti, Erna; Nurrahmawati, Dwi
Journal of Economics and Public Health Vol 3 No 2 (2024): Journal of Economics and Public Health: June 2024
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v3i2.4106

Abstract

The aim of the research is to empirically test the influence of taxpayer knowledge and tax sanctions on the payment compliance of individual taxpayers in Kudus Regency with taxpayer awareness as a moderator, with a sample size of 100 respondents who have submitted annual tax returns to KPP Pratama Kudus. The results of the research show that taxpayer knowledge has a significant effect on compliance with individual tax payments, but tax sanctions do not have a significant effect on compliance with individual tax payments in Kudus Regency. Taxpayer awareness has not succeeded in strengthening the influence and sanctions of taxes on compliance with individual tax payments in Kudus Regency. As much as 59.2 percent of knowledge, tax sanctions and taxpayer awareness contribute to compliance in paying individual taxes. Massive socialization to increase tax literacy supported by the tax digitalization program needs to continue to be encouraged in line with increasing service quality so as to increase mandatory confidence in fulfilling tax obligations and increasing the achievement of tax revenue targets. Taxpayer awareness in this research failed to strengthen the influence of knowledge and tax sanctions on compliance in paying taxes so that it is possible to modify it by including other variables such as tax avoidance, motivation, commitment to taxes or other variables.
The Role Of Tax Amnesty In Moderating The Effect Of Taxpayer Commitment On Tax Compliance In Individual Taxpayers In Kudus Regency In 2022 Abdurrosid, Edi Wicaksono; Chandrarin, Grahita; Zuhroh, Diana
International Journal of Educational Research & Social Sciences Vol. 4 No. 1 (2023): February 2023
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i1.578

Abstract

The research objective is to test tax compliance with tax amnesty which moderates the influence of the taxpayer's commitment to tax compliance. The research design uses causality research which serves to represent tax compliance. The research sample used individual taxpayers in Kudus Regency, amounting to 100 respondents. The results of the study explain that the commitment of taxpayers is not able to increase tax compliance. In addition, tax amnesty is capable of moderating which means strengthening the relationship between taxpayer commitments and tax compliance. However, individual taxpayers still perceive that the tax amnesty is not on target, so that in the end the government is advised to issue a tax amnesty policy in the future
Pengaruh Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Motivasi Membayar Pajak Dengan Komitmen Sebagai Pemoderasi Afandi, Pandi; Abdurrosid, Edi Wicaksono; Puspita, Maria Entina
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.14323

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kesadaran wajib pajak dan sanksi pajak terhadap motivasi wajib pajak orang pribadi dalam membayar pajak, serta menguji peran variabel moderating komitmen membayar pajak apakah memperkuat atau memperlemah pengaruh kesadaran wajib pajak terhadap motivasi membayar pajak orang pribadi di Salatiga. Tipe penelitian eksplanatory dengan jumlah sampel wajib pajak orang pribadi sebanyak 100 orang dengan metode analisis menggunakan moderating regression analysis (MRA). Hasil penelitian menunjukkan kesadaran wajib pajak orang pribadi dan sanksi pajak berpengaruh positif terhadap motivasi wajib pajak orang pribadi dalam memenuhi kewajiban pajaknya. Sedangkan hasil uji hipotesis menunjukkan kesadaran wajib pajak berpengaruh signifikan terhadap motivasi wajib pajak orang pribadi dalam membayar pajak, tetapi sanksi pajak tidak berpengaruh signifikan terhadap motivasi dalam membayar pajak. Demikian pula komitmen wajib pajak berhasil memperkuat pengaruh kesadaran wajib pajak orang pribadi terhadap motivasi dalam membayar pajak, sedangkan hasil berbeda diperoleh bahwa komitmen wajib pajak tidak berhasil memperkuat pengaruh sanksi pajak terhadap motivasi wajib pajak orang pribadi dalam membayar pajak. Berdasarkan hasil tersebut kesadaran dan komitmen wajib pajak orang pribadi perlu terus diedukasi secara massif guna menggugah wajib untuk menunaikan kewajiban pajaknya, melalui berbagai fasilitasi kegiatan dan sarana layanan yang dimiliki oleh KPP Pratama Salatiga. Bagi peneliti selanjutnya dapat menindaklanjuti hasil penelitian ini dengan menambahkan variabel lain seperti pengetahuan wajib pajak, IT perpajakan, layanan pajak dan tingkat kepatuhan wajib pajak orang pribadi dalam membayar pajak.
Co-Authors Diana Zuhroh Grahita Chandrarin Nurrahmawati, Dwi Pandi Afandi Puspita, Maria Entina Sudarmawanti, Erna