Abstract
This research examines the Effect of Tax Sanctions and Tax Authorities Service on Tax Compliance Taxpayer Awareness as Moderation Variables. The population in this study is corporate taxpayers who live in Tangerang, based on data until the end of 2018 there were 1,570 taxpayers, the determination of the number of samples was determined using the Slovin formula so that the sample used was 94 respondents. Data were collected using a questionnaire and using the Ordinal scale. The distribution and collection of questionnaires was carried out in June 2020 and the number of questionnaires that could be used was 88 questionnaires or 93%.In analyzing the data used a quantitative approach through Software SPSS 23. The simultaneous Tax Sanction, Tax Authorities Service have a significant effect on Tax Compliance Taxpayer Awareness . Partially Tax sanctions have a significant effect on compliance with corporate taxpayers, the Tax Authorities Service have a significant effect on compliance with corporate taxpayers. Interactionlly awareness of taxpayers moderating tax sanctions does not affect the compliance of corporate taxpayers, awareness of taxpayers moderating tax authorities services have a significant effect on compliance with corporate taxpayers.
Highlights
Taxes are one of the main sources of state revenue, taxpayer compliance is an important role in terms of increasing state revenue
The simultaneous Tax Sanction, Tax Authorities Service have a significant effect on Tax Compliance Taxpayer Awareness
Tax sanctions have a significant effect on compliance with corporate taxpayers, the Tax Authorities Service have a significant effect on compliance with corporate taxpayers
Summary
Taxes are one of the main sources of state revenue, taxpayer compliance is an important role in terms of increasing state revenue. When people have an awareness of paying taxes in themselves, paying taxes is done voluntarily without any treatment. This awareness of paying taxes does lead to obedience, obedience and discipline, and a critical attitude, the more critical the community and its government, the higher the awareness of paying taxes, but does not stop here, they are even more critical in addressing taxation issues, especially towards policy material in the area of taxation, for example the application of tariffs, taxation mechanisms, regulations, practice in the field and expansion of subject and objects. The turnover has not been reported correctly by the taxpayers to the government, the four issues are of concern to the Regional Revenue Agency (Bapenda) of the City of South Tangerang, related to the four issues, have made various efforts to achieve the annual regional tax target, including namely issuing an online tax notification, the effort made the South
Sign-in/Register to view highlights & summary Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Dinasti International Journal of Management Science
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
