Proceedings of the 1st International Conference on Social, Science, and Technology, ICSST 2021, 25 November 2021, Tangerang, Indonesia

Research Article

Increasing Tax Payer Compliance (PBB) with Tax Sanctions as Moderating Variable

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  • @INPROCEEDINGS{10.4108/eai.25-11-2021.2318841,
        author={Lisa  Rahmawati and Anna Sofia Atichasari and Rida  Ristiyana},
        title={Increasing Tax Payer Compliance (PBB) with Tax Sanctions as Moderating Variable},
        proceedings={Proceedings of the 1st International Conference on Social, Science, and Technology, ICSST 2021, 25 November 2021, Tangerang, Indonesia},
        publisher={EAI},
        proceedings_a={ICSST},
        year={2022},
        month={7},
        keywords={taxpayer compliance; taxpayer understanding; taxpayer awareness; fiscus service; tax sanctions},
        doi={10.4108/eai.25-11-2021.2318841}
    }
    
  • Lisa Rahmawati
    Anna Sofia Atichasari
    Rida Ristiyana
    Year: 2022
    Increasing Tax Payer Compliance (PBB) with Tax Sanctions as Moderating Variable
    ICSST
    EAI
    DOI: 10.4108/eai.25-11-2021.2318841
Lisa Rahmawati1,*, Anna Sofia Atichasari1, Rida Ristiyana1
  • 1: Syekh-Yusuf Islamic University, Tangerang
*Contact email: lisarahmawati@gmail.com

Abstract

The purpose of this study is to examine and also obtain empirical evidence of Increased Compulsory Compliance (Land and Building Tax/PBB) with Tax Sanctions as Moderating Variables. The sampling technique uses incidental sampling, which involved 91 respondents. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The results showed that the understanding of taxpayers, taxpayer awareness and tax sanctions had a positive and significant impact on PBB taxpayer compliance, while the tax service did not have an impact on PBB taxpayer compliance. In addition, tax sanctions are able to moderate by strengthening the impact of taxpayer understanding on taxpayer compliance, tax sanctions are able to moderate by weakening the impact of taxpayer awareness and fiscus service on PBB taxpayer compliance.