Steffi Jeannes Thomas
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

DETERMINAN KEPATUHAN WAJIB PAJAK PADA WAJIB PAJAK PRIBADI DI DKI JAKARTA TAHUN 2022 Steffi Jeannes Thomas; Ngadiman
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of the research is to test the influence of Tax Rates, Tax Socialization, and Tax System Effectiveness on Tax Compliance with Tax Awareness as a mediator. This research approach is quantitative. The population in this research is all individual taxpayers (WP) who live in DKI Jakarta Province. The sampling technique was carried out using purposive sampling. Data collection techniques are carried out through surveys. The research instrument used a closed questionnaire with a Likert scale of 1-6 (1=Strongly disagree, 6=Strongly agree). Data analysis techniques are descriptive analysis, multiple linear regression analysis, and path analysis, using SEM-PLS. The research results show that Tax Rates are proven to have a positive and significant effect on Tax Compliance, positive but not significant effect on tax awareness. Tax Socialization has a negative and insignificant effect on Tax Compliance. Tax Socialization has a positive and significant effect on Tax Awareness. The effectiveness of the Tax System has been proven to have a positive and significant effect on Tax Awareness and Tax Compliance. Tax Awareness has been proven to have a positive and significant effect on Tax Compliance. Tax Awareness can play a positive role in influencing the Effectiveness of the Tax System on Tax Compliance. However, Tax Awareness cannot play a positive role in the influence of Tax Tariffs/Duties on Tax Compliance, nor on the influence of Tax Socialization on Tax Compliance