Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak PBB-P2 Kota Bogor dengan Sosialisasi Perpajakan sebagai Variabel Moderasi

Ahmad Musa (Universitas Djuanda)
Indra Cahya Kusuma (Universitas Djuanda)
Maria Magdalena Melani (Universitas Djuanda)

Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen

This study aims to analyze the effect of taxpayer awareness and tax knowledge on land and building tax (PBB-P2) compliance in Bogor City, with tax socialization as a moderating variable. This quantitative study uses an explanatory research design. Data were collected through questionnaires distributed via Google Forms to land and building taxpayers in Bogor City, yielding 362 eligible respondents selected via probability sampling. Data analysis was performed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The results show that both taxpayer awareness and tax governance knowledge have a positive and significant direct effect on tax compliance. Furthermore, tax socialization is proven to significantly moderate both relationships by strengthening the positive effects of taxpayer awareness and tax knowledge on land and building tax compliance. These findings imply that effective and continuous tax socialization, both directly and digitally, is essential to maximize the impact of internal awareness and technical tax knowledge in driving higher voluntary tax compliance.