Pengaruh Kesadaran terhadap Kepatuhan Wajib Pajak dengan Penerapan Tapping Box pada Hotel dan Restoran di Kabupaten Bandung
Year: 2025
Type: article
Abstract: Taxpayer awareness plays an important role in encouraging compliance with tax obligations. In Bandung Regency, the hotel and restaurant sector is a strategic local tax object, leading the government to implement the Tapping Box as an electronic transaction recording tool to improve transparency and data accuracy in taxation. This study aims to examine the effect of taxpayer awareness on compliance and analyze the role of Tapping Box implementation in strengthening this relationship. This research uses a quantitative approach. The population consists of 82 hotel and restaurant taxpayers in Bandung Regency. A sample of 50 respondents was determined using the Slovin formula. Data collection was carried out through questionnaires, and the data were analyzed using simple linear regression and Sobel Test. The results indicate that taxpayer awareness has a positive effect on compliance. In addition, the implementation of the Tapping Box also influences compliance and mediates the relationship between awareness and taxpayer compliance. Therefore, increasing taxpayer awareness supported by technological monitoring systems can create a more accountable and effective taxation system.
Authors: Vivih Krisnaawati, Citra Kharisma Utami, Ahmad Muhammad Ryad
Institution: Universitas Islam Nusantara
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7081976710
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