Tax Compliance With Taxpayer Awareness as an Intervening Variable

Idrus, Arifin; Lalo, Annas; Tenreng, Mariana; Badruddin, Syamsiah

doi:10.18510/hssr.2020.8170

Cited by 9 publications

(14 citation statements)

References 33 publications

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“…According to research (Cahyanti, Wafirotin, & Hartono, 2019) simultaneously testing that there is an effect of tax awareness and morale on taxpayer compliance. Furthermore, in the research of Idrus et al (2020) prove the existence of tax awareness that has an impact on taxpayer compliance. From previous research, it can be concluded that there is an influence of the dependent variable with the independent variable.…”

Section: The Effect Of Tax Morals On Taxpayer Compliance Through Tax Awarenessmentioning

confidence: 93%

“…In Lisa and Hermanto (2018) shows that taxpayer awareness has a significant effect on taxpayer compliance. Furthermore, in the research of Idrus et al (2020) prove the existence of tax awareness that has an impact on taxpayer compliance. However, there have been no previous researchers who have tested the effect of nationalism on taxpayer compliance through tax awareness, and the effect of tax morale on taxpayer compliance through tax awareness.…”

Section: Introductionmentioning

confidence: 93%

“…By instilling an attitude of nationalism, as a citizen, you will form a mindset about compliance with Indonesian state regulations. In the research of Idrus et al (2020) explained that the high nationalism of society affects the awareness to pay taxes. In Saputri (2019) shows that nationalism has a significant positive effect on taxpayers in fulfilling their tax obligations.…”

Section: The Influence Of Nationalism's Attitude On Tax Awarenessmentioning

confidence: 99%

“…According to Young and Smith (1976) confirms a lot of nationalism is based on a historically flawed interpretation of past events and would make it a small part of inaccurate history. In the research of Idrus et al (2020) explained that the high nationalism of society affects the awareness to pay taxes. In Saputri (2019) shows that nationalism has a significant positive effect on taxpayers in fulfilling their tax obligations.…”

Section: The Effect Of Tax Morals On Tax Awarenessmentioning

confidence: 99%

“…In the research of Idrus, Lalo, Tenreng, and Badruddin (2020) explained that the high nationalism of society affects the awareness to pay taxes. In the research of Kemme, Parikh, and Steigner (2020) finding the impact of a low morale makes taxpayers do tax avoidance in various ways.…”

Section: Introductionmentioning

confidence: 99%

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The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

Tambun

Haryati

2022

102

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The purpose of this study was to examine the direct effect of nationalism and tax morale on tax awareness. As well as testing the effect of the two independent variables on taxpayer compliance through tax awareness. The research method used is quantitative with data collection techniques through questionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. The results of the sample obtained are 180 respondents with the status of Taxpayers. The sample was tested for validity and reliability testing and tested the hypothesis through the Smarts PLS software application. The results of hypothesis testing prove that there is a significant direct effect on nationalism and tax morale on tax awareness, a significant direct effect on tax awareness on taxpayer compliance, and a significant indirect effect on nationalism and tax morale attitudes on taxpayer compliance. Tax through tax awareness. From this research it can be concluded that when the Government will. To increase tax awareness, the first strategy that must be improved is tax morale, then the attitude of nationalism. And to increase taxpayer compliance through tax awareness, the first strategy that must be improved is tax morale, then nationalism.

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Section: The Effect Of Tax Morals On Taxpayer Compliance Through Tax Awarenessmentioning

confidence: 93%

Section: Introductionmentioning

confidence: 93%

Section: The Influence Of Nationalism's Attitude On Tax Awarenessmentioning

confidence: 99%

Section: The Effect Of Tax Morals On Tax Awarenessmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

Tambun

Haryati

2022

102

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Moderasi Sikap Nasionalisme Atas Pengaruh Moral Pajak Terhadap Kesadaran Pajak Dan Kepatuhan Wajib Pajak

Tambun

Haryati

2022

KRISNA: Kumpulan Riset Akuntansi

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Tujuan penelitian ini adalah untuk menguji moral pajak terhadap kesadaran pajak dan kepatuhan wajib pajak. Serta menguji pengaruh moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kesadaran pajak dan kepatuhan wajib pajak. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner, metode dalam pengambilan sampel menggunakan metode hair yaitu jumlah responden 5 – 10 kali jumlah indikator. Jumlah sampel yang diperoleh yaitu sebanyak 180 responden sebagai status Wajib Pajak. Sampel tersebut dilakukan uji validitas dan uji reliabilitas serta pengujian hipotesis melalui aplikasi software Smart PLS. Dari hasil uji hipotesis membuktikan bahwa adanya pengaruh yang signifikan dari sikap nasionalisme terhadap kepatuhan wajib pajak, adanya pengaruh yang signifikan dari moral pajak terhadap kesadaran pajak, adanya pengaruh yang signifikan dari moral pajak terhadap kepatuhan Wajib Pajak, adanya pengaruh yang signifikan dari moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kesadaran pajak, namun tidak ada pengaruh yang signifikan dari moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kepatuhan wajib pajak. Dari penelitian ini dapat disimpulkan bahwa ketika Pemerintah meningkatkan kesadaran pajak maka strategi yang harus ditingkatkan yang pertama yaitu moral pajak, kemudian sikap nasionalisme, dan yang terakhir yaitu moral pajak yang dimoderasi oleh sikap nasionalisme. Namun ketika akan meningkatkan kepatuhan Wajib Pajak maka yang perlu ditingkatkan yang pertama yaitu moral pajak, dan yang kedua yaitu sikap nasionalisme.

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Pengetahuan Perpajakan, Kepatuhan Wajib Pajak dan Kesadaran Wajib Pajak Sebagai Pemediasi

2022

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The research aims to determine the effect of knowledge of taxation on taxpayer compliance with taxpayer awareness as a mediating variable. The analysis technique used is path analysis using SPSS software. The research population was individual taxpayers registered at North Badung KPP Pratama totaling 101,577 taxpayers and 100 people as a sample. The sampling method is using the nonprobability sampling method. Data collection method by distributing questionnaires to 100 individual taxpayers. The results of the study stated that knowledge of taxation had an effect on taxpayer awareness, taxpayer awareness had an effect on taxpayer compliance, and knowledge of taxation had had an effect on taxpayer compliance, while taxpayer awareness could not mediate the influence of tax knowledge on taxpayer compliance. Keywords: Tax Knowledge; Taxpayer Compliance; Taxpayer Awareness.

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Tax Compliance With Taxpayer Awareness as an Intervening Variable

Cited by 9 publications

References 33 publications

The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

Moderasi Sikap Nasionalisme Atas Pengaruh Moral Pajak Terhadap Kesadaran Pajak Dan Kepatuhan Wajib Pajak

Pengetahuan Perpajakan, Kepatuhan Wajib Pajak dan Kesadaran Wajib Pajak Sebagai Pemediasi

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