Pengaruh Sosialisasi Perpajakan terhadap Niat untuk Mematuhi Kewajiban Perpajakan Calon Wajib Pajak dengan Kesadaran Pajak sebagai Variabel Intervening

Wardani, Dewi Kusuma; Primastiwi, Anita; Ramadhan, Sahrul

doi:10.35137/jabk.v8i1.486

Cited by 4 publications

(7 citation statements)

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“…and Sari & Saryadi (2019) shows that tax knowledge has a significant influence on taxpayer compliance, Different findings were found by Jackfruit et al ( 2014) and…”

Section: Methodsmentioning

confidence: 75%

“…Based on this background, the researcher formulated the first hypothesis, namely: H1: Quality of service has a significant effect on taxpayer compliance Utomi (2011) explaines that taxpayer knowledge is the capability that taxpayers have in understand any regulatory taxation, whether it's about the statutory tax rates they'll pay or the tax benefits that will be handy to them. Marfila (2019) and Sari & Saryadi (2019) found that taxpayer knowledge has a significant effect on taxpayer compliance. Based on this background, the researcher formulated the second hypothesis, namely:…”

Section: Hypothesismentioning

confidence: 99%

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Factors Influencing Tax Compliance in the Technical Implementation Unit of Kupang Regency Regional Revenue Agency

Manafe,

Tisu,

Kase

2023

mea

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Taxes as one of the sources of state income are used for infrastructure development and other needs. With good control over tax collection, it will avoid extortion and other fraudulent practices and follow the applicable rules. The Unit of the Kupang Regency Regional Revenue Agency, there is a problem with surface water tax revenues that fluctuate and tend to increase so that they are not in line with the target. The purpose of this research is used to explain Service Quality, Tax Knowledge, and Tax Audit on Taxpayer Compliance and its effect on Surface Water Tax Revenue. The research used quantitative methods in 22 PDAM and Non-PDAM companies at the Kupang Regency Regional Revenue Agency. The population and samples in this research are 62 people. The analysis technique used in this research is SEM (Structural Equation Model). Data collection in this research by distributing questionnaires given to respondents and designed to produce specific information. The results of the questionnaire were then analyzed using the SmartPLS analysis tool. The direct test results show that service quality has a significant effect on taxpayer compliance, tax knowledge has a significant effect on taxpayer compliance, tax inspection have a significant effect on taxpayer compliance and taxpayer compliance has a significant effect on surface water tax revenues. The results of the mediation test show that tax compliance is able to mediate tax quality, tax knowledge, and tax inspection on surface water tax revenues

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“…and Sari & Saryadi (2019) shows that tax knowledge has a significant influence on taxpayer compliance, Different findings were found by Jackfruit et al ( 2014) and…”

Section: Methodsmentioning

confidence: 75%

Section: Hypothesismentioning

confidence: 99%

Factors Influencing Tax Compliance in the Technical Implementation Unit of Kupang Regency Regional Revenue Agency

Manafe,

Tisu,

Kase

2023

mea

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“…Sosialisasi pajak menjadi suatu perihal penting dalam kaitannya dengan menumbuhkan niat patuh pajak serta memberikan informasi seputar pajak (Wardani et al, 2021). Melalui sosialisasi pajak, informasi yang diperoleh wajib pajak maupun calon wajib pajak secara perlahan dapat mengubah pola pikir mereka terhadap pajak sehingga mendorong mereka agar bisa patuh terhadap pajak.…”

Section: Pendahuluanunclassified

“…Melalui informasi tersebut, wajib pajak akan paham tentang perpajakan sehingga dapat menumbuhkan niat wajib pajak untuk memenuhi kewajiban perpajakannya. Berdasarkan penelitian dari Wardani et al (2021), sosialisasi perpajakan berpengaruh positif terhadap niat patuh pajak.…”

Section: Pendahuluanunclassified

Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak, dan Tax Morale Terhadap Niat Untuk Patuh Calon Wajib Pajak

Sumule,

Erawati

2023

j.pendidik.ekon.

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This study aims to determine the effect of tax knowledge, tax socialization, and tax morale on the intention to comply with prospective taxpayers. This study uses primary data through a questionnaire. The sample in this research is active students of the Accounting Study Program batch 2019 to 2021 at the Tamansiswa University of Yogyakarta. The sample technique used is Convenience Sampling. The number of samples in this study were 100 respondents. The results showed that knowledge of taxation had a positive effect on the intention to comply with prospective taxpayers, tax socialization had no effect on the intention to comply with prospective taxpayers, and tax morale had a positive effect on the intention to comply with prospective taxpayers.

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“…Konsekuensinya, sosialisasi perpajakan berdampak baik terhadap kepatuhan pajak (Burhan, 2015). Hasil yang sama juga menunjukkan bahwa sosialisasi pajak memiliki dampak yang efektif terhadap kepatuhan pajak (Wardani et al, 2021). Namun, ada hasil penelitian yang menunjukkan bahwa sosialisasi pajak memiliki efek yang buruk terhadap kepatuhan pajak (Winerungan, 2013).…”

Section: Pendahuluanunclassified

Evaluasi kepatuhan pajak UMKM selama pandemi covid 19

Marlyna

Mareta

Yufantria

2022

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The economic downturn during the pandemic affected MSMEs, especially from the number of sales. With declining financial conditions, MSMEs tend to be reluctant to implement tax compliance. From the external element, tax socialization affects tax compliance. This study wants to confirm the effect of MSME financial conditions and tax socialization on tax compliance during the COVID-19 pandemic. The research variables are MSME Financial Condition (X1), Tax Socialization (X2), and Tax Compliance (Y). This research is a quantitative research with hypothesis testing to determine the effect of the independent variable on the dependent variable. Classical test includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. All classical tests are met for the variables of MSME financial condition and tax socialization. Hypothesis testing resulted in a significance of less than 0.05, which means the hypothesis is supported, both the first hypothesis and the second hypothesis. It can be concluded that the financial condition of MSMEs has a positive effect on tax compliance and tax socialization also has a positive effect on tax compliance. The limitation of this research is the respondents who are reluctant to fill out the questionnaire. This study provides additional empirical evidence regarding the influence of MSME financial conditions during the pandemic and tax socialization on MSME tax compliance.

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Pengaruh Sosialisasi Perpajakan terhadap Niat untuk Mematuhi Kewajiban Perpajakan Calon Wajib Pajak dengan Kesadaran Pajak sebagai Variabel Intervening

Cited by 4 publications

References 0 publications

Factors Influencing Tax Compliance in the Technical Implementation Unit of Kupang Regency Regional Revenue Agency

Factors Influencing Tax Compliance in the Technical Implementation Unit of Kupang Regency Regional Revenue Agency

Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak, dan Tax Morale Terhadap Niat Untuk Patuh Calon Wajib Pajak

Evaluasi kepatuhan pajak UMKM selama pandemi covid 19

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