Research Article
Moderation Analysis of Taxpayer's Awareness Level of Taxpayer Compliance
@INPROCEEDINGS{10.4108/eai.10-10-2023.2342195, author={Anik Yuesti and Made Santana Putra Adiyadnya and Anak Agung Putu Agung and Ni Komang Rahayu Antari}, title={Moderation Analysis of Taxpayer's Awareness Level of Taxpayer Compliance}, proceedings={Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia}, publisher={EAI}, proceedings_a={IPSC}, year={2023}, month={12}, keywords={tax rates tax sanctions tax knowledge tax understanding}, doi={10.4108/eai.10-10-2023.2342195} }- Anik Yuesti
Made Santana Putra Adiyadnya
Anak Agung Putu Agung
Ni Komang Rahayu Antari
Year: 2023
Moderation Analysis of Taxpayer's Awareness Level of Taxpayer Compliance
IPSC
EAI
DOI: 10.4108/eai.10-10-2023.2342195
Abstract
The study goals to examine the effect of tax rates, sanctions, knowledge, and tax understanding on taxpayer compliance with taxpayer awareness as a moderating variable. There are 100 motorized vehicle taxpayers. The data analysis used moderation regression analysis. The results show that tax rates negatively affect motor vehicle taxpayer compliance. Tax sanctions positively affect taxpayer compliance. Tax and understanding do not affect tax compliance. The awareness level moderates the relationship between tax rates and tax sanctions on taxpayer compliance. Meanwhile, the level of awareness cannot moderate tax knowledge and understanding of taxpayer compliance.
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