This study aims to reveal whether the socialization of taxation to high school students in Yogyakarta has an effect on their intention to comply with taxes through tax awareness. This research data uses direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis with the socialization of taxation being the independent variable and the intention to comply with taxes as the dependent variable, and tax awareness being the intervening variable. The results of the analysis conclude that tax socialization has a positive effect on tax awareness and tax compliance intentions, tax awareness also has a positive effect on tax compliance intentions, and tax socialization also has a positive effect on tax compliance intentions through tax awareness. The implication of this research proves that the socialization of taxation is one of the elements that has an important role in the growth of tax compliance intentions within prospective taxpayers.
Penelitian ini ditujukan untuk mengungkap apakah sosialisasi perpajakan kepada calon wajib pajak berpengaruh terhadap niat mereka untuk patuh pajak melalui pemahaman pajak. Data penelitian memakai data langsung/primer. Metode pengambilan sampelnya yakni convenience sampling. Tehnik analisis datanya adalah path analysis dengan sosialisasi perpajakan menjadi variabel bebas, niat patuh pajak menjadi variabel terikat, dan pemahaman pajak menjadi variabel intervening. Hasil analisis menyimpulkan kalau sosialisasi perpajakan memiliki pengaruh yang positif pada pemahaman pajak dan niat patuh pajak, pemahaman pajak juga mempunyai pengaruh yang positif pada niat patuh pajak, serta sosialisasi perpajakan juga memiliki pengaruh yang positif pada niat patuh pajak lewat pemahaman pajak.Kata Kunci : Sosialisasi Perpajakan; Pemahaman Pajak; Niat Patuh Pajak; Calon Wajib Pajak
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