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All Journal Journal of Economics and Public Health J-CEKI
Nurrahmawati, Dwi
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Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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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.
Peran Kepercayaan Pemerintah dalam Memediasi Hubungan Antara Persepsi Pererapan UU HPP dan Persepsi Keadilan Terhadap Tax Compliance Riyanti, Budi; Nurrahmawati, Dwi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.9493

Abstract

Rendahnya tingkat kepatuhan pajak di Indonesia menjadi tantangan serius dalam upaya optimalisasi penerimaan negara. Pemerintah telah mengeluarkan Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) sebagai langkah reformasi perpajakan yang bertujuan untuk meningkatkan efektivitas sistem perpajakan dan memperbaiki persepsi wajib pajak terhadap keadilan fiskal. Namun, keberhasilan kebijakan ini sangat bergantung pada bagaimana masyarakat memersepsi penerapannya serta sejauh mana mereka menaruh kepercayaan pada pemerintah. Penelitian ini bertujuan untuk menganalisis peran kepercayaan terhadap pemerintah sebagai variabel mediasi dalam hubungan antara persepsi atas penerapan UU HPP dan persepsi keadilan dengan kepatuhan pajak. Populasi dan sampel untuk penelitian ini adalah Wajib Pajak UMKM di Kota Salatiga. Sampel penelitian dihitung menggunakan rumus lemeshow dengan margin of error 10%, maka ukuran sampel minimal adalah 99,38 sehingga dibulatkan menjadi 100 responden. Teknik analisis penelitian ini menggunakan alat Smart Partial Least Square (PLS) 3.0. Hasil penelitian menunjukkan bahwa persepsi penerapan UU HPP dan persepsi keadilan berpengaruh positif terhadap kepercayaan kepada pemerintah, persepsi penerapan UU HPP dan persepsi keadilan berpengaruh positif terhadap tax comliance dan kepercayaan ini selanjutnya berpengaruh positif terhadap tax compliance. Selain itu, kepercayaan kepada pemerintah terbukti memediasi secara signifikan hubungan antara persepsi penerapan UU HPP serta persepsi keadilan terhadap tax comliance. Temuan ini menggarisbawahi pentingnya membangun kepercayaan publik untuk meningkatkan efektivitas kebijakan perpajakan.
Co-Authors Abdurrosid, Edi Wicaksono Pandi Afandi Riyanti, Budi Sudarmawanti, Erna