文章基本信息

标题：The Determinants of Taxpayer Compliance with Tax Awareness as a Mediationand Education for Moderation
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作者：Pancawati Hardiningsih ; Pancawati Hardiningsih ; ndira Januarti 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2020
卷号：15
期号：1
页码：49-60
DOI：10.24843/JIAB.2020.v15.i01.p05
语种：Indonesian
出版社：Universitas Udayana
摘要：This study aims to analyze the effects of tax knowledge, tax sanctions, andtax socialization on taxpayer compliance, as mediated and moderated bytaxpayer awareness level of taxpayer education, respectively. The researchsample included 196 taxpayers registered in the Primary South SemarangTax Office. They were selected using the convenience sampling method.The data analysis employed structural equation modeling with warp partialleast square. Results show that tax knowledge, tax sanctions, and taxsocialization all have a significant positive effect on taxpayer awarenessand taxpayer compliance. Meanwhile, the level of education does notmoderate tax knowledge on taxpayer compliance. The taxpayers’ awarenessmediates the relationship between tax compliance, on the one hand, and taxknowledge, tax socialization, and tax sanctions on the other hand. Thus, theDirectorate General of Taxes must increase the intensity of guidance providedto taxpayers to encourage better compliance and reduce tax avoidancebehaviors.
关键词：Tax knowledge; tax sanctions; tax dissemination; taxpayerawareness; taxpayer compliance