Analysis of Understanding of Tax Regulations and Awareness on Compliance with Socialization as a Moderating Variable
DOI:
https://doi.org/10.55606/ijemr.v3i3.435Keywords:
Understanding of Tax Regulations, Taxpayer Awareness, Taxpayer Compliance, Tax SocializationAbstract
Understanding of tax regulations and taxpayer awareness can affect taxpayer compliance. The better the understanding of tax regulations and taxpayer awareness, the higher the taxpayer compliance. This study aims to analyze the effect of understanding of tax regulations and taxpayer awareness on taxpayer compliance with tax socialization as a moderating variable at the Lubuk Pakam Pratama Tax Service Office. A total of 100 respondents were selected as samples using purposive sampling techniques. Data analysis was carried out using multiple linear regression tests. The results of the study indicate that partially, understanding of tax regulations has a positive and significant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance. Simultaneously, understanding of tax regulations and taxpayer awareness have a positive and significant effect on taxpayer compliance. Based on the moderated regression analysis (MRA) test, tax socialization is unable to strengthen understanding of tax regulations on taxpayer compliance and tax socialization is able to strengthen taxpayer awareness on taxpayer compliance.
References
[1] N. Adiasa, "The effect of understanding tax regulations on taxpayer compliance by moderating risk preferences," *Accounting Analysis Journal*, vol. 2, no. 3, pp. 345–352, 2013.
[2] A. Afrida and GSM Kusuma, "The Influence of Understanding and Awareness on Individual Taxpayer Compliance with Tax Socialization as a Moderating Variable," *Balance: Journal of Accounting and Business*, vol. 7, no. 1, p. 1, 2022, doi: 10.32502/jab.v7i1.4564.
[3] MN Agni, "The Influence of Taxpayer Awareness, Tax Socialization, and Tax Sanctions on MSME Taxpayer Compli-ance," *Raflesia Accounting Scientific Journal*, vol. 9, no. 1, pp. 10–21, 2023, doi: 10.53494/jira.v9i1.196.
[4] M. Bosnjak, I. Ajzen, and P. Schmidt, "The theory of planned behavior: Selected recent advances and applications," *Europe's Journal of Psychology*, vol. 16, no. 3, pp. 352–356, 2020, doi: 10.5964/ejop.v16i3.3107.
[5] J. Cindy and M. Yenni, "The influence of taxpayer awareness, quality of tax services, tax sanctions, and the taxpayer's environment on individual taxpayer compliance in Surabaya," *Tax & Accounting Review*, vol. 1, p. 51, 2013.
[6] N. Fazriputri, N. Widiastuti, and N. Lastiningsih, "The Effect of Socialization and Understanding of Tax Incentives on Taxpayer Compliance During the COVID-19 Pandemic (Study on MSME Owners in Bekasi City)," *Proceedings of the BIEMA Business Management, Economic, and Accounting National Seminar*, vol. 2, no. 2, pp. 657–676, 2021.
[7] A. Firmansyah, Harryanto, and E. Trisnawati, "The Role of Information System Mediation in the Relationship between Tax Socialization, Tax Sanctions, Tax Awareness and Individual Taxpayer Compliance," *Indonesian Tax Journal*, vol. 6, no. 1, pp. 130–142, 2022.
[8] G. Nella and F. Diana, "The Influence of Understanding Tax Regulations, Taxpayer Awareness, Sanctions, Financial Conditions, and Tax Transparency on Taxpayer Compliance," *Journal of Accounting and Indonesian Business (JABISI)*, vol. 5, no. 1, pp. 61–72, 2024.
[9] Ghozali, *Multivariate Analysis Application with IBM SPSS 19 Program*, 2021.
[10] Handayani, "Chapter III Research Methods," in *Suparyanto and Rosad*, vol. 5, no. 3, pp. 248–253, 2020.
[11] P. Hardiningsih and N. Yulianawati, "Factors Influencing Willingness to Pay Taxes," *Financial and Banking Dynamics*, vol. 3, no. 1, pp. 126–142, 2011.
[12] IMG Hartana and NKLA Merkusiwati, "Taxation Socialization Moderates the Effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance," *E-Jurnal Akuntansi*, vol. 25, p. 1506, 2018, doi: 10.24843/eja.2018.v25.i02.p26.
[13] N. Hendri, "Factors Influencing Taxpayer Compliance in Paying Taxes at MSMEs in Metro City," *Aksi: Jurnal Akuntansi*, vol. 12, no. 1, pp. 1–15, 2016, doi: 10.24127/aksi.v12i1.88.
[14] P. Isnaini and A. Karim, "The Influence of Taxpayer Awareness and Tax Sanctions on Motor Vehicle Taxpayer Com-pliance," *PAY Journal of Finance and Banking*, vol. 3, no. 1, pp. 27–37, 2021, doi: 10.46918/pay.v3i1.976.
[15] M. Komang, I. Yoga, et al., "The Influence of Taxpayer Awareness, Tax Sanctions, Understanding of Tax Regulations, and Service Quality on Taxpayer Compliance," *Journal of Accounting Research*, vol. 5, no. 1, pp. 1–6, 2024.
[16] CG Masur and Y. Rahayu, "The Influence of Taxpayer Awareness, Service Quality and Tax Sanctions on Motor Vehicle Taxpayer Compliance," *Journal of Accounting Science and Research*, vol. 9, no. 3, pp. 2–17, 2020.
[17] Sugiyono, *No Title*, 2018.
[18] H. Pujilestari, M. Humairo, A. Firmansyah, and E. Trisnawati, "The Role of Service Quality in Individual Taxpayer Compliance: Tax Socialization and Tax Sanctions," *Jurnal Wahana Akuntansi*, vol. 16, no. 1, pp. 36–51, 2021, doi: 10.21009/wahana.16.013.
[19] R. Pebrina and H. Amir, "The Influence of E-SPT Implementation, Understanding of Tax Regulations, Tax Sanctions, and Service Quality on Taxpayer Compliance," *Journal of Economics and Business*, vol. 17, no. 1, pp. 1–8, 2020.
[20] Sujarweni and Utami, *The Master Book of SPSS*, 2019.
[21] M. Sulistyowati and Nuryati, "The Influence of Tax Knowledge, Taxpayer Awareness, Modern Tax Administration System, Tax Amnesty and Tax Sanctions on Individual Taxpayer Compliance (Case Study at KPP Pratama Surakarta)," *Journal of Accounting and Taxation*, vol. 24, no. 2, pp. 1–8, 2024.
[22] S. Suyanto and DA Kholifah, "The Influence of Understanding, Service Quality, and Tax Sanctions on Taxpayer Compliance of MSME Actors After the Implementation of PP No. 46 of 2013," *Jurnal Akuntansi*, vol. 3, no. 2, 2016, doi: 10.24964/ja.v3i2.48.
[23] NAT Pratama and S. Susanti, "The Influence of Awareness, Tax Socialization, Quality of Tax Service and Implemen-tation of e-filing on WPOP Compliance," *Journal of Accounting Education (JPAK)*, vol. 9, no. 2, pp. 232–242, 2021, doi: 10.26740/jpak.v9n2.p232-242.
[24] Y. Wicaksari and S. Wulandari, "Factors Affecting Individual Taxpayer Compliance," *Accounting and Management*, vol. 16, no. 2, pp. 33–49, 2021, doi: 10.30630/jam.v16i2.152.
[25] SWD Wicaksono, "The Influence of Taxpayer Awareness, Tax Knowledge, Tax Sanctions, E-Samsat System and Public Service Accountability on Motor Vehicle Taxpayer Compliance in Tegal City," *Pancasakti University Tegal*, p. 6, 2020. [Online]. Available: https://core.ac.uk/download/pdf/335075541.pdf
[26] Widayati and Nurlis, "WIDAYATI Mercu Buana University, Jakarta Nurlis, SE.Ak.Msi Mercu Buana University, Ja-karta," pp. 1–23, 2010.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 International Journal of Economics and Management Research
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
