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Abstract
Tax compliance is an issue that needs to be resolved by the government to ensure an increase in revenue, so it must develop taxpayer attitudes and awareness towards tax compliance. The purpose of the study was to obtain empirical evidence of the effect of tax knowledge, tax sanctions, and the ability to pay taxes on tax compliance mediated by awareness of paying taxes. The research design uses explanatory causality with the type of hypothesis testing, surveys for data collection, and the data source is primary. The research population is all individual taxpayers (WPOP) who have a Taxpayer Identification Number (NPWP) at the West Jakarta DJP Regional Office in DKI Jakarta Province. The sampling technique is accidental sampling. The research sample is 130 taxpayers (WPOP). The unit of analysis is individual. The time horizon is a cross-section--data analysis using path analysis. The results showed that knowledge of taxation, tax sanctions, and ability to pay taxes partially affected the awareness of paying taxes; knowledge of taxation, tax sanctions, and ability to pay taxes partially affects tax compliance. The research findings show that during the COVID-19 pandemic, taxpayers are pretty aware of paying taxes to comply with tax law regulations according to their abilities by functioning as a mediator to improve tax compliance.
Highlights
IntroductionA better attitude can be acquired by providing tax
A better attitude can be acquired by providing taxThe COVID-19 pandemic that hit the world, including knowledge and the benefits of cost reduction and ease of use in Indonesia, caused the economy to become turbulent
In general, is taxpayer compliance reached 76.86% and experienced a tax related to the ability to understand the basic concepts of shortfall (Sembiring,2021)
Summary
A better attitude can be acquired by providing tax. The COVID-19 pandemic that hit the world, including knowledge and the benefits of cost reduction and ease of use in Indonesia, caused the economy to become turbulent. The e-filling (Sadress, Bananuka, Orobia & Opiso, 2019; Zaidi, impact was that business activities became unsustainable, so Henderson & Gupta, 2017) in the application of the selfthe tax revenue target contracted 19.7% from the previous year assessment system. Tax revenue reached the Knowledge is recognized and known to be related to realization of 85.65% of the tax target. In general, is taxpayer compliance reached 76.86% and experienced a tax related to the ability to understand the basic concepts of shortfall (Sembiring,2021). The Indonesian taxpayer taxation applied in a country (Alkhatib & Abdul-Jabbar, 2017)
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