JER
Vol. 4 No. 1 (2021): March-August

Can Tax Knowledge, Tax Awareness and Socialization Increase Taxpayer Compliance?

Novita Adam (STMIK Ichsan Gorontalo)
Nurjana Suleman (STMIK Ichsan Gorontalo)
Maryati Kadir Thalib (STMIK Ichsan Gorontalo)

Article Info

Publish Date
30 Mar 2021

Abstract

This study wants to examine how the influence of knowledge and awareness on taxpayer compliance; and want to test whether tax socialization is able to moderate to relationship awareness and taxpayer compliance. Data was collected through a questionnaire distributed to 100 taxpayers at KPP West Makassar research samples then analyzed using the Partial Least Square (PLS) approach. The results of the study found that tax knowledge and awareness affect taxpayer compliance. However, tax socialization was unable to moderate the relationship between awareness and taxpayer compliance.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JER
Website

Abbrev

JER

Publisher

Universitas Muslim Indonesia

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Economic Resource_(JER) is open access. This journal is published in _ March & September. Journal of Economic Resources|e-ISSN 2620-6196] is a peer-reviewed journal published twice a year (March & September) by the Faculty of Economics and Business, Universitas Muslim Indonesia_UMI. Journal ...