Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

Research Article

Moderation Analysis of Taxpayer's Awareness Level of Taxpayer Compliance

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  • @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
Anik Yuesti1,*, Made Santana Putra Adiyadnya1, Anak Agung Putu Agung1, Ni Komang Rahayu Antari1
  • 1: Universitas Mahasaraswati Denpasar
*Contact email: anikyuesti@unmas.ac.id

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.