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Pengaruh Sanksi Pajak Terhadap Kepatuhan Pajak yang Dimediasi oleh Variabel Kesadaran Pajak

Year: 2024

Type: article

Abstract: This study was conducted to analyze the effect of Tax Sanctions on Tax Compliance mediated by the Tax Awareness Variable. Data were collected from 99 respondents, namely restaurant and food stall owners in the South Nias region. The data analysis method used is path analysis. The data analysis process is carried out using SmartPLS to calculate the PLS Algorithm and then verify the hypothesis. The results of the study show that Tax Sanctions and Tax Awareness have a direct and significant effect on Tax Compliance, then the Tax Sanctions and Tax Service Quality variables also have an indirect effect on Tax Compliance through the mediation of Tax Awareness.

Source: AKUNTANSI 45

DOI: 10.30640/akuntansi45.v5i2.3373

Authors: Zagoto Reaksi, Gohae Simfrosa Anskaria, Zalogo Fitilai Erasma, Hulu Faebuadodo Perlindungan

Institutions: Universitas Nias Raya, Universitas Nias

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4407146513

FWCI:

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Related to: 10