Abstract
This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.
Highlights
Taxpayers’ compliance is one of the obligations of Indonesian citizens
From the results of the questionnaire obtained with the number of respondents was obtained 142 people, respondents 'answers are quite varied with the score of respondents' answers to corporate taxpayer compliance (Y), ranged from 20 to 28
On the results of the validity test for Pearson's correlation coefficient, each item of this research statement shows the total score of the variable tax penalties, tax audits, taxpayer awareness, compliance intentions and corporate taxpayer compliance show a significant value at the 0.01 significance level
Summary
Tax becomes the largest revenue sector of the state treasury. The revenue from the tax sector plays a critical role in the sustainability of the government system in a country. The level of tax compliance can be seen from the tax ratio. In 2018, the tax ratio only reached 10.3%, below the target of 11% as stipulated in the 2018 State Budget Financial Note. ASEAN countries, such as the Philippines, Singapore, Laos, Thailand and Malaysia have higher tax ratios compared to Indonesia. The problem is that many people are still not compliant with taxes. The results of the percentage above indicate that in Indonesia, the level of tax compliance is low. State or regional income from taxes is low and the infrastructure is underdeveloped
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