Socialization, Service and Knowledge Matter with Taxpayer Compliance

• 발행기관: 한국유통과학회
• 저자명: Achmad MAQSUDI Tri RATNAWATI Slamet RIYADI
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.6, 89~95쪽, 전체 7쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.06.30

영문 초록

Tax collections from land and building (axes (LBT) have particularly suffered in East Java and as a result, the provincial government is still looking at a big shortfall in tax revenue. East Java is facing a silent fiscal crisis owing to a shortfall in tax revenues, and the government’s budget suggests it may have grossly underestimated the problem. This research was conducted to prove the effect of taxpayer awareness as a mediator (mediating/intervening variable) on the impact of tax socialization, service quality, and taxpayers’ knowledge on taxpayer compliance. The sampling technique used is the consecutive method by taking a sample of 400 taxpayers in East Java province, Indonesia. Using the help of AMOS software version 26, the statistical analysis method used is the Partial Least Squares-Structural Equation Model, with the Generalized Least Square Estimation Parameters. Based on the research results, tax socialization, service quality, and taxpayer knowledge have a positive impact on taxpayer compliance directly. Furthermore, there is an indirect positive impact relationship between tax socialization, service quality, and tax information on taxpayer compliance through taxpayer awareness as a mediator, but only on a small scale. Tax authorities are expected to increase the taxpayers’ awareness, through increasing tax socialization, service quality, and taxpayer knowledge, so that taxpayers are more compliant in paying LBT.

목차

1. Introduction

2. Literature Review and Hypotheses

3. Methodology

4. Results

5. Discussion

6. Conclusion

키워드

Tax Socialization Service Quality Tax Knowledge Taxpayer Awareness Taxpayer Compliance