Pengaruh Tax Socialization dan Tax Fairness Terhadap Tax Compliance dengan Tax Awareness Sebagai Variabel Intervening
نویسندگان
چکیده
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sosialisasi perpajakan keadilan pajak terhadap kepatuhan dengan kesadaran sebagai variabel Intervening pada wajib Usaha Mikro, Kecil Menengah di Bojonegoro, Jawa Timur. akan menggunakan jenis penelitian deskriptif kuantitatif data primer melalui penyebaran kuesioner. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dimana kriterianya usaha mikro, kecil menengah berdomisili wilayah Sampel dalam sebanyak 174 responden. Analisis pendekatan Partial Leasts Square (PLS) program SmartPLS 3.0. Hasil menunjukkan bahwa variabel-variabel diteliti memiliki signifikan dependen. berpengaruh positif perpajakan, tidak memediasi perpajakan. Kesadaran mampu Dengan demikian hasil kontrol pengetahuan pajak, namun pelayanan pajak.
منابع مشابه
Tax Compliance, Tax Compliance, Tax Morale, and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
متن کاملProcedural Fairness and Tax Compliance.
In the traditional deterrence approach, taxpayers were considered as purely self-interested rational agents (Allingham & Sandmo 1972), and consequently, compliance was enforced by measures such as audits and sanctions. In the late nineties, a new method of regulation was proposed. This approach, the responsive regulation (Ayres & Braithwaite 1992), integrated the various measures to ensure comp...
متن کاملTax Compliance, Tax Morale and Governance Quality
Taxpayers are more compliant than the traditional economic models predict. Why? The literature calls it the “puzzle of tax compliance”. In this paper we use field, experimental and survey data to investigate the empirical evidence on whether presence of tax morale helps to resolve this puzzle. The results reveal a strong correlation between tax morale and tax evasion/compliance which confirms t...
متن کاملTax Compliance Under Tax Regime Changes
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade more taxes after the reform. Second, a reform ...
متن کاملThe Effect of on tax professionals ' perception of tax complexity on tax compliance behavior
Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: COMSERVA
سال: 2023
ISSN: ['2798-5652', '2798-5210']
DOI: https://doi.org/10.59141/comserva.v2i09.478