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All Journal PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS
Burhan , Burhan
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Economics, Econometrics & Finance

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DETERMINANTS OF COMPLIANCE IN PAYING TAXES: TAX UNDERSTANDING AND TAX AWARENESS AS INTERVENING VARIABLES: DETERMINANTS OF COMPLIANCE IN PAYING TAXES: TAX UNDERSTANDING AND TAX AWARENESS AS INTERVENING VARIABLES Apni, Riza Nur; Supeno, Bambang; Burhan , Burhan
PENANOMICS: International Journal of Economics Vol. 3 No. 3 (2024): December
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v3i3.197

Abstract

Tax is a source of state revenue used to finance development and public services. Tax collection success is highly dependent on taxpayer compliance in carrying out their tax obligations. However, the level of tax compliance in various countries, including Indonesia, is still a significant challenge for the government. This is due to multiple factors, including tax compliance, tax understanding and taxpayer awareness. This study aims to analyze the effect of tax understanding on taxpayer awareness of motor vehicles, tax understanding of paying motor taxes, taxpayer awareness of paying motor taxes, and taxpayer awareness in mediating tax understanding of paying motor taxes. The research method is quantitative with descriptive explanation, a sample of 196 taxpayers, and data processing using SEM PLS. The research findings show that 1) tax understanding has a positive effect on the awareness of  taxpayers’ motor vehicles, 2) tax understanding has a positive effect on compliance in paying  taxes motor vehicles, 3) taxpayer awareness has an effect on compliance in paying  taxes motor vehicle, 4) taxpayer awareness mediates tax understanding in influencing compliance in paying taxes motor vehicle at the Rengat Revenue Management UPT.
THE INFLUENCE OF SERVICE QUALITY AND TAX LITERACY ON TAXPAYER COMPLIANCE MODERATED BY TAX SANCTIONS: THE INFLUENCE OF SERVICE QUALITY AND TAX LITERACY ON TAXPAYER COMPLIANCE MODERATED BY TAX SANCTIONS Rum, Hijriyati; Burhan , Burhan; Munthe, Richa Afriana; Supeno, Bambang
PENANOMICS: International Journal of Economics Vol. 3 No. 3 (2024): December
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v3i3.198

Abstract

Taxpayer compliance is the key to achieving optimal state revenue goals. The quality of service provided by tax agencies greatly influences the level of compliance, because good service can increase taxpayer trust and comfort. This is due to various things, including service quality, tax literacy, taxpayer compliance and tax sanctions. The purpose of this study is to analyze the effect of service quality on taxpayer compliance of two-wheeled motor vehicles, the effect of tax literacy on taxpayer compliance of two-wheeled motor vehicles, the effect of tax sanctions moderating the relationship between service quality and taxpayer compliance of two-wheeled motor vehicles, the effect of tax sanctions moderating the relationship between literacy and taxpayer compliance of two-wheeled motor vehicles. The research method is quantitative with descriptive explanation, this study uses a sample of 196 employees and data processing using SEM PLS. The research findings show that 1) service quality has a positive effect on taxpayer compliance of two-wheeled motor vehicles 2) tax literacy has a positive effect on taxpayer compliance of two-wheeled motor vehicles 3) tax sanctions moderate the relationship between service quality and taxpayer compliance of motor vehicles 4) tax sanctions moderate the relationship between literacy and taxpayer compliance of two-wheeled motor vehicles at the Rengat Revenue Management UPT  
Co-Authors Apni, Riza Nur Bambang Supeno, Bambang Munthe, Richa Afriana Rum, Hijriyati