Pengaruh Pengetahuan Pajak Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Pajak Sebagai Variabel Moderasi

Anggarwati, Firda (2025) Pengaruh Pengetahuan Pajak Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Pajak Sebagai Variabel Moderasi. Jurnal Ilmiah Manajemen Ekonomi dan Akuntansi, 9 (1). pp. 3415-3433. ISSN 2621-5306

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Abstract

Tax compliance by considering sanctions as a moderation variable is the focus of this study, which is also accompanied by the aim of examining the role of taxpayer socialization and tax expertise. The main data of this study came from questionnaires and were based on a quantitative descriptive approach. The sampling method is based on lemeshow. We use Google Forms to distribute surveys by using broadcast chat to collect data. There are 96 surveys that have been processed. Structural equation modeling analysis is used to examine the data. The findings of this study show that tax socialization has a significant impact on taxpayer compliance, even though tax sanctions cannot reduce the effect of tax socialization and tax knowledge. On the other hand, tax knowledge does not significantly affect taxpayer compliance.

Item Type:	Article
Uncontrolled Keywords:	Tax Knowledge;Tax Socialization;Tax Sanctions;Taxpayer Compliance
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Firda Anggarwati
Date Deposited:	29 Jul 2025 01:55
Last Modified:	29 Jul 2025 01:55
URI:	http://eprints.umg.ac.id/id/eprint/14009

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