<![CDATA[This study examines the effect of tax supervision and tax socialization on tax revenue from Village Funds, with taxpayer compliance serving as a mediating variable. The study is motivated by the importance of optimizing tax revenue at the village level and understanding the managerial and behavioral factors that influence taxpayer compliance. Unlike previous studies that mainly focused on village treasurers, this research emphasizes the perspective of Account Representatives (ARs) as the implementers of tax supervision and tax socialization. In addition, the study develops a structural mediation model integrating Compliance Theory and Stewardship Theory to explain the mechanisms through which tax supervision and tax socialization influence taxpayer compliance and tax revenue. A quantitative approach was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze both direct and indirect relationships among variables. The findings reveal that taxpayer compliance is the most dominant factor affecting tax revenue from Village Funds. Tax supervision has a positive and significant direct effect on both taxpayer compliance and tax revenue, indicating its important role in maintaining regulatory control and encouraging enforcement-based compliance. Meanwhile, tax socialization does not directly affect tax revenue but significantly influences it indirectly through taxpayer compliance, indicating a full mediation effect. These findings demonstrate that knowledge transfer alone is insufficient to increase tax revenue unless it is transformed into compliant behavior. Therefore, effective tax management requires a balanced integration of supervisory enforcement and educational approaches to foster sustainable taxpayer compliance and optimize tax revenue from Village Funds.]]>
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