The Effect of Tax Socialization, Taxpayer Understanding, And Taxpayer Awareness Individual Taxpayer Compliance, Tax Sanction As a Moderating Variable

Tax Socialization, Taxpayer Understanding, And Taxpayer Awareness Individual Taxpayer Compliance, Tax Sanction

Abstract

The Purpose of this study is to analyze the effect of tax socialization, taxpayer understanding, and taxpayer awareness on individual taxpayer compliance in Jakarta with tax sanctions as a moderating variable. This study uses primary data obtained through questionnaires distributed to taxpayers in Jakarta. The research sample was selected using the simple random sampling method, totaling 158 respondents. The data analysis used in this research is Structural Equation Modeling Smart PLS (SEM-PLS) analysis using the Smart PLS version 4.1.0.1 application. The results of this study are tax socialization and taxpayer awareness have a significant effect on taxpayer compliance, taxpayer understanding has no significant effect on taxpayer compliance, tax sanctions moderate the effect of tax socialization on taxpayer compliance, and tax sanctions cannot moderate the effect of taxpayer understanding and taxpayer awareness on taxpayer compliance.