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Pengaruh Modernisasi Perpajakan, Sosialisasi dan Kesadaran terhadap Kepatuhan Wajib Pajak dengan Tingkat Pendapatan sebagai Variabel Moderasi

Year: 2025

Type: article

Abstract: This study aims to examine the Effect of Modernization of Tax Administration System, Tax Socialization and Tax Behavior Awareness on Taxpayer Compliance with Income Level as Moderation Variable. This researcher uses primary data by distributing questionnaires to two-wheeled motor vehicle taxpayers at Samsat Bekasi City. The determination of the sample in this study used the purposive sampling method. The Population in this study was 100 taxpayers. This study uses Smart PLS 3.0 Software. The results of this study indicate that modernization of the tax administration system and tax socialization have no effect on taxpayer compliance. While tax behavior awareness has a positive and significant effect on taxpayer compliance. Income level cannot moderate the effect of modernization of the tax administration system, tax socialization and tax behavior awareness on taxpayer compliance.

Source: Jurnal Riset Ekonomi dan Akuntansi

DOI: 10.54066/jrea-itb.v3i1.3075

Authors: Vina Hariyati, Nera Marinda Machdar, Cahyadi Husadha

Institution: Universitas Bhayangkara Jakarta Raya

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: hybrid

OpenAlex ID: W4408678067

FWCI:

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