Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Pembangunan
Hajijah, Nur
Unknown Affiliation
Decision Sciences, Operations Research & Management Environmental Science Social Sciences

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

Found 1 Documents
Search

 1 
Pengaruh Penurunan Tarif Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi Putri, Kamila Windyani; Marhusin; Hajijah, Nur
JURNAL BISNIS DAN PEMBANGUNAN Vol. 14 No. 3 (2025): Jurnal Bisnis dan Pembangunan
Publisher : Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbp.1414i3.95

Abstract

This study aims to analyze the effect of tax rate reduction and tax sanctions on the compliance of individual taxpayers engaged in Micro, Small, and Medium Enterprises (MSMEs), with tax socialization as a moderating variable. The Theory of Planned Behavior (TPB) is used as the theoretical framework to explain taxpayer behavior based on attitudes, subjective norms, and perceived behavioral control. The research applies a quantitative approach with data collected from individual MSME taxpayers registered at KPP Pratama Banjarmasin. Sampling was determined using the Slovin formula, and data were analyzed through regression testing and Moderated Regression Analysis (MRA). The results indicate that both tax rate reduction and tax sanctions have a significant influence, which is further moderated by tax socialization in improving taxpayer compliance. Effective tax socialization strengthens the relationship between the independent variables and taxpayer compliance by increasing understanding, awareness, and perception of fairness. These findings provide practical implications for the Directorate General of Taxes (DGT) in developing fair and sustainable tax policies that encourage voluntary compliance through continuous education and outreach.
Co-Authors Marhusin Putri, Kamila Windyani