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

  • Annathasia Puji Erasashanti Perbanas Institute
  • Rizky Nur Afifah Perbanas Institute
  • Laela Lanjarsih Perbanas Institute

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.

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Published
2024-07-25
How to Cite
ERASASHANTI, Annathasia Puji; AFIFAH, Rizky Nur; LANJARSIH, Laela. The Effect of Tax Socialization, Taxpayer Understanding, And Taxpayer Awareness Individual Taxpayer Compliance, Tax Sanction As a Moderating Variable. Jurnal Riset Perbankan, Manajemen, dan Akuntansi, [S.l.], v. 8, n. 2, p. 132-140, july 2024. ISSN 2541-6669. Available at: <http://jrpma.sps-perbanas.ac.id/index.php/jrpma/article/view/186>. Date accessed: 10 dec. 2024. doi: https://doi.org/10.56174/jrpma.v8i2.186.