Jurnal Ekonomi
Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember

DETERMINANTS OF RURAL AND URBAN LAND AND BUILDING TAXPAYER COMPLIANCE IN MAMUJU REGENCY

Hasri Hasri (Hasanuddin University)
Asri Usman (Hasanuddin University)
Darmawati Darmawati (Hasanuddin University)



Article Info

Publish Date
23 Dec 2022

Abstract

This study aims to analyze the effect of tax justice, tax sanctions and taxpayer knowledge on taxpayer compliance with taxpayer awareness as a moderating variable. This type of research is comparative causal, which uses primary data with a questionnaire. The research population is taxpayers who receive notification of tax payable in Mamuju of 102,265 taxpayers. The sample in this study was calculated using the Slovin formula with a tolerance value of 10%, which is 100 samples (50 taxpayers who comply with paying taxes and 50 taxpayers who do not comply with paying taxes). Data analysis using SmartPLS 3.0 software. The results of the study show that tax justice has no effect on taxpayer compliance, tax sanctions and taxpayer knowledge have an effect on taxpayer compliance. Taxpayer awareness is not able to moderate the relationship between tax justice and taxpayer compliance. Taxpayer awareness is able to moderate the relationship between tax sanctions and taxpayer knowledge with taxpayer compliance.

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Journal Info

Abbrev

Ekonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p. ISSNĀ 2301-6280, e. ISSNĀ 2721-9879] is a peer-reviewed journal published Half times a year (June, and December) by SEAN Institute. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts ...