Research Article
Increasing Tax Payer Compliance (PBB) with Tax Sanctions as Moderating Variable
@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
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.
