Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi
Keywords:
Taxpayer Motivation, Corruption Perceptions, Taxpayer Compliance, Taxpayer Awareness, Accidental Sampling
AbstractThis study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable. Downloads
Download data is not yet available.
ReferencesAnggadini, S. D., Surtikanti, S., Bramasto, A., & Fahrana, E. (2022). Determination of Individual Taxpayer Compliance In Indonesia: A Case Study. Journal of Eastern European and Central Asian Research, 9(1), 129–137. DOI: https://doi.org/10.15549/jeecar.v9i1.883 . Anto, L. O., Husin, Hamid, W., & Bulan, N. L. (2021). Taxpayer Awareness, Tac Knowledge, Tac Sanctions, Public Service Account Ability and Taxpayer Compliance. Accounting, 7(1), 49–58. DOI: https://doi.org/10.5267/j.ac.2020.10.015 . Rokhman, A., Handoko, W., Tobirin, T., Antono, A., Kurniasih, D., & Sulaiman, A. I. (2023). The Effects of E-Government, E-Billing and E-Filing on Taxpayer Compliance: A Case of Taxpayers In Indonesia. International Journal of Data and Network Science, 7(1), 49–56. DOI: https://doi.org/10.5267/j.ijdns.2022.12.007 . Ratnawati, V., Sari, R. N., & Sanusi, Z. M. (2019). Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception. International Journal of Financial Research, 10(5), 420–429. DOI: https://doi.org/10.5430/ijfr.v10n5p420 . Meiryani, Abiyyah, M. E. A., Lindawati, A. S. L., Wahyuningtias, D., & Andrian, T. (2022). Determinants of Taxpayer Compliance In Paying Motor Vehicle Tax In An Emerging Country. Corporate Governance and Organizational Behavior Review, 6(2), 24–40. DOI: https://doi.org/10.22495/cgobrv6i2p3 . Suhendar, D., & Hakim, D. R. (2021). Taxpayer Compliance Based on Awareness and Policy. Accounting Analysis Journal, 10(1), 18–24. DOI: https://doi.org/10.15294/aaj.v10i1.42043 . Noviyanti, N., & Azam, S. M. F. (2021). The Impact of Covid-19 Pandemic on Taxpayers’ Compliance of MSMEs in Palembang. Widyakala: Journal of Pembangunan Jaya University, 8(1), 25. DOI: https://doi.org/10.36262/widyakala.v8i1.414 . Karnowati, N. B., & Handayani, E. (2021). Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19. International Journal of Research in Business and Social Science (2147- 4478), 10(5), 184–194. DOI: https://doi.org/10.20525/ijrbs.v10i5.1272 . Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2). DOI: https://doi.org/10.26905/jkdp.v22i2.1678 . Hardika, N. S., Askara, I. K. J., & Wijana, I. M. (2022). The Effect of Taxpayer Understanding and Use of E-Filing On Taxpayer Compliance With Tax Volunteer As Moderating Variable. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 17(1), 95–110. DOI: https://doi.org/10.25105/jipak.v17i1.10147 . Agustina, F., & Umaimah, U. (2022). The Effect of Religiosity and Tax Socialization on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable. Indonesian Vocational Research Journal, 1(2), 29. DOI: https://doi.org/10.30587/ivrj.v1i2.4192 . Purnamasari, D., Muly, Y., Sari, D., Andari, & Mariana, C. (2021). Administrative System Implementation Modern Taxation and Taxpayer Compliance. Review of International Geographical Education Online, 11(6), 64–76. DOI: https://doi.org/10.48047/rigeo.11.06.9 . Hardiningsih, P., Januarti, I., Oktaviani, R. M., & Srimindarti, C. (2020). The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation. Jurnal Ilmiah Akuntansi dan Bisnis, 15(1), 49. DOI: https://doi.org/10.24843/jiab.2020.v15.i01.p05 . Doxey, M. M., Lawson, J. G., & Stinson, S. R. (2021). The Effects of Prefilled Tax Returns on Taxpayer Compliance. Journal of the American Taxation Association, 43(2), 63–85. DOI: https://doi.org/10.2308/JATA-18-055 . Nazaruddin, I. (2019). The Role of Religiosity and Patriotism in Improving Taxpayer Compliance. Journal of Accounting and Investment, 20(1). DOI: https://doi.org/10.18196/jai.2001111 . Prihastuti, A. H., Agusra, D., Sofyan, D., & Sukri, S. A. (2022). The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program. Adpebi International Journal of Multidisciplinary Sciences, 1(1), 31–44. DOI: https://doi.org/10.54099/aijms.v1i1.202 . Rahmayanti, N. P., Sutrisno T., S., & Prihatiningtias, Y. W. (2020). Effect of Tax Penalties, Tax Audit, and Taxpayers Awareness on Corporate Taxpayers’ Compliance Moderated By Compliance Intentions. International Journal of Research in Business and Social Science (2147- 4478), 9(2), 118–124. DOI: https://doi.org/10.20525/ijrbs.v9i2.633 . Adhikari, N. R. (2020). Taxpayer Awareness and Understanding on Taxpayer Compliance in Nepal. Management Dynamics, 23(1), 163–168. DOI: https://doi.org/10.3126/md.v23i1.35574 . Hasbudin, Tuti Dharmawaati, & Ruslin. (2022). Reducing MSME Tax Rates and Socialization Against Taxpayer Compliance. East Asian Journal of Multidisciplinary Research, 1(6), 987–1002. DOI: https://doi.org/10.55927/eajmr.v1i6.704 . Nurlela, I., Kurniawan, A., & Umiyati, I. (2021). The Effect of Awareness, Morality, Tax Culture, And Distributive Justice on The Taxpayer Compliance. Accruals (Accounting Research Journal of Sutaatmadja), 5(01), 112–129. DOI: https://doi.org/10.35310/accruals.v5i01.699 . |
Published
2023-06-30
Section
Articles
How to Cite
Sari, P. I. P., Putri, E. A., Petra, B. A., & Dewi, R. C. (2023). Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi. Jurnal Informatika Ekonomi Bisnis, 5(2), 594-605. https://doi.org/10.37034/infeb.v5i2.586
![]() This work is licensed under a Creative Commons Attribution 4.0 International License. |