Main Article Content
Abstract
This study aims to determine the effect of attitudes, awareness and knowledge of taxpayers with the control of village officials as a moderating variable on taxpayer compliance in paying land and building taxes. This study uses PLS software and structural models or inner models. The results of this study indicate 1) Taxpayer attitudes, taxpayer awareness and tax knowledge have a positive and significant effect on taxpayer compliance. 2) Taxpayer attitudes have a positive and significant effect on taxpayer compliance moderated by urban village officer control 3) Taxpayer awareness has a positive and significant effect on taxpayer compliance moderated by urban village officer control 4) Tax knowledge has a positive and significant effect on taxpayer compliance moderated by the control of urban village officers.
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References
- Anto, L., Husin, H., Hamid, W., & Bulan, N. (2021). Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance. Accounting, 7(1), 49–58. http://m.growingscience.com/ac/Vol7/ac_2020_157.pdf
- Awaluddin, I., & Tamburaka, S. (2017). The effect of service quality and taxpayer satisfaction on compliance payment tax motor vehicles at office one roof system in Kendari. The International Journal of Engineering and Science (IJES), 6(11), 25–34. 10.9790/1813-0611012534
- Ayunda, W., Azlina, N., & Sofyan, A. (2015). Pengaruh Sanksi Perpajakan, Pengetahuan Pajak, Sikap Wajib Pajak, dan Tingkat Ekonomi terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan dengan Kontrol Petugas Kelurahan sebagai Variabel Moderating di Kota Pekanbaru. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(2), 34101. https://www.neliti.com/publications/34101/pengaruh-sanksi-perpajakan-pengetahuan-pajak-sikap-wajib-pajak-dan-tingkat-ekono
- Budhiartama, I. G. P., & Jati, I. K. (2016). Pengaruh Sikap, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Pada Kepatuhan Membayar Pajak Bumi Dan Bangunan. E-Jurnal Akuntansi, 15(2), 1510–1535. https://ojs.unud.ac.id/index.php/Akuntansi/article/download/17762/13849
- Huda, M. K., & Hernoko, A. Y. (2017). Tax amnesties in Indonesia and other countries: Opportunities and challenges. Asian Social Science, 13(7), 52–61. https://doi.org/10.5539/ass.v13n7p52
- Kamil, N. I. (2015). The Effect of Taxpayer Awareness, Knowledge, Tax Penalties and Tax Authorities Services on the Tax Complience:(Survey on the Individual Taxpayer at Jabodetabek & Bandung). Research Journal of Finance and Accounting, 6(2), 104–111. https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.672.9391&rep=rep1&type=pdf
- MAQSUDI, A., RATNAWATI, T., & RIYADI, S. (2021). Socialization, Service and Knowledge Matter with Taxpayer Compliance: An Empirical Study in Indonesia. The Journal of Asian Finance, Economics and Business, 8(6), 89–95. https://doi.org/10.13106/jafeb.2021.vol8.no6.0089
- Novrianto, A. C., & Rachmawati, N. A. (2021). THE EFFECT OF INCOME LEVEL, KNOWLEDGE, TAXPAYER AWARENESS AND TAX OFFICER SERVICES ON COMPLIANCE WITH PAYING LAND AND BUILDING TAXES IN PASAR REBO SUBDISTRICT, EAST JAKARTA. ACCRUALS (Accounting Research Journal of Sutaatmadja), 5(01), 130–145. https://doi.org/10.35310/accruals.v5i01.609
- Oktaviani, R., Kurnia, H., Sunarto, S., & Udin, U. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy. Accounting, 6(2), 89–96. http://dx.doi.org/10.5267/j.ac.2019.12.004
- Oladipupo, A. O., & Obazee, U. (2016). Tax knowledge, penalties and tax compliance in small and medium scale enterprises in Nigeria. IBusiness, 8(1), 1–9. http://dx.doi.org/10.4236/ib.2016.81001
- Pravasanti, Y. A. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan. Jurnal Akuntansi Dan Pajak, 21(1), 142–151. http://jurnal.stie-aas.ac.id/index.php/jap
- Purwanto, W. (2016). Pengaruh Tingkat Ekonomi, Pengetahuan Pajak Dan Kepercayaan Masyarakat Terhadap Kepatuhan Pajak Bumi Dan Bangunan Dengan Kontrol Petugas Desa Sebagai Variabel Moderating. Jurnal Akuntansi, 11, 293–303. http://ejurnal.unisri.ac.id/index.php/Akuntansi/article/view/1149
- Puspita, A. F., Subroto, B., & Baridwan, Z. (2016). The analysis of individual behaviour of corporate taxpayers’ obedience: Tax compliance model (study of hotels in Malang and Batu). Review of Integrative Business and Economics Research, 5(3), 135–160. http://www.sibresearch.org/uploads/3/4/0/9/34097180/riber_b16-099_135-160.pdf
- Rahayu, N. (2017). Pengaruh pengetahuan perpajakan, ketegasan sanksi pajak, dan Tax amnesty terhadap kepatuhan wajib pajak. Akuntansi Dewantara, 1(1), 15–30. https://doi.org/10.26460/ad.v1i1.21
- Rahayu, Y. N., Setiawan, M., & Troena, E. A. (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation, 9(10), 139–146. https://doi.org/10.5897/JAT2017.0267
- Rahmayanti, N. P., & Prihatiningtias, Y. W. (2020). Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions. International Journal of Research in Business and Social Science (2147-4478), 9(2), 118–124. https://doi.org/10.20525/ijrbs.v9i2.633
- Rantelangi, C., & Majid, N. (2017). Factors that influence the taxpayers’ perception on the tax evasion. Mulawarman International Conference on Economics and Business (MICEB 2017), 219–225. https://www.atlantis-press.com/proceedings/miceb-17/25892439
- Salmah, S. (2018). Pengaruh Pengetahuan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (Pbb). Inventory: Jurnal Akuntansi, 1(2), 151. https://doi.org/10.25273/.v1i2.2443
- Savitri, E. (2015). The effect of tax socialization, tax knowledge, expediency of tax ID number and service quality on taxpayers compliance with taxpayers awareness as mediating variables. Procedia-Social and Behavioral Sciences, 211, 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
- Suharyono, S. (2019). Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kabupaten Bengkalis. Inovbiz: Jurnal Inovasi Bisnis, 7(1), 42. https://doi.org/10.35314/inovbiz.v7i1.979
- Taufik, K. (2018). Modernization of the tax administration system: a theoretical review of improving tax capacity. E3S Web of Conferences, 73, 10022. https://doi.org/10.1051/e3sconf/20187310022
- Tulenan, R. A., Sondakh, J. J., & Pinatik, S. (2017). Pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Bitung. Going Concern: Jurnal Riset Akuntansi, 12(2). https://doi.org/10.32400/gc.12.2.17682.2017
- Utami, A. W. P. (2021). Pengaruh Kesadaran Wajib Pajak dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak dengan Sanksi Perpajakan Sebagai Variabel Moderasi. Indonesian Journal of Intellectual Publication, 2(1), 36–43. https://doi.org/10.51577/ijipublication.v2i1.200
- Yunianti, L. N., Putri, N. K., Sudibyo, Y. A., & Rafinda, A. (2019). The influence of awareness, moral obligations, tax access, service quality and tax sanctions on taxpayer compliance in paying motor vehicle tax. Journal of Accounting and Strategic Finance, 2(1), 1–13. https://doi.org/10.33005/jasf.v2i1.20
References
Anto, L., Husin, H., Hamid, W., & Bulan, N. (2021). Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance. Accounting, 7(1), 49–58. http://m.growingscience.com/ac/Vol7/ac_2020_157.pdf
Awaluddin, I., & Tamburaka, S. (2017). The effect of service quality and taxpayer satisfaction on compliance payment tax motor vehicles at office one roof system in Kendari. The International Journal of Engineering and Science (IJES), 6(11), 25–34. 10.9790/1813-0611012534
Ayunda, W., Azlina, N., & Sofyan, A. (2015). Pengaruh Sanksi Perpajakan, Pengetahuan Pajak, Sikap Wajib Pajak, dan Tingkat Ekonomi terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan dengan Kontrol Petugas Kelurahan sebagai Variabel Moderating di Kota Pekanbaru. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(2), 34101. https://www.neliti.com/publications/34101/pengaruh-sanksi-perpajakan-pengetahuan-pajak-sikap-wajib-pajak-dan-tingkat-ekono
Budhiartama, I. G. P., & Jati, I. K. (2016). Pengaruh Sikap, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Pada Kepatuhan Membayar Pajak Bumi Dan Bangunan. E-Jurnal Akuntansi, 15(2), 1510–1535. https://ojs.unud.ac.id/index.php/Akuntansi/article/download/17762/13849
Huda, M. K., & Hernoko, A. Y. (2017). Tax amnesties in Indonesia and other countries: Opportunities and challenges. Asian Social Science, 13(7), 52–61. https://doi.org/10.5539/ass.v13n7p52
Kamil, N. I. (2015). The Effect of Taxpayer Awareness, Knowledge, Tax Penalties and Tax Authorities Services on the Tax Complience:(Survey on the Individual Taxpayer at Jabodetabek & Bandung). Research Journal of Finance and Accounting, 6(2), 104–111. https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.672.9391&rep=rep1&type=pdf
MAQSUDI, A., RATNAWATI, T., & RIYADI, S. (2021). Socialization, Service and Knowledge Matter with Taxpayer Compliance: An Empirical Study in Indonesia. The Journal of Asian Finance, Economics and Business, 8(6), 89–95. https://doi.org/10.13106/jafeb.2021.vol8.no6.0089
Novrianto, A. C., & Rachmawati, N. A. (2021). THE EFFECT OF INCOME LEVEL, KNOWLEDGE, TAXPAYER AWARENESS AND TAX OFFICER SERVICES ON COMPLIANCE WITH PAYING LAND AND BUILDING TAXES IN PASAR REBO SUBDISTRICT, EAST JAKARTA. ACCRUALS (Accounting Research Journal of Sutaatmadja), 5(01), 130–145. https://doi.org/10.35310/accruals.v5i01.609
Oktaviani, R., Kurnia, H., Sunarto, S., & Udin, U. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy. Accounting, 6(2), 89–96. http://dx.doi.org/10.5267/j.ac.2019.12.004
Oladipupo, A. O., & Obazee, U. (2016). Tax knowledge, penalties and tax compliance in small and medium scale enterprises in Nigeria. IBusiness, 8(1), 1–9. http://dx.doi.org/10.4236/ib.2016.81001
Pravasanti, Y. A. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan. Jurnal Akuntansi Dan Pajak, 21(1), 142–151. http://jurnal.stie-aas.ac.id/index.php/jap
Purwanto, W. (2016). Pengaruh Tingkat Ekonomi, Pengetahuan Pajak Dan Kepercayaan Masyarakat Terhadap Kepatuhan Pajak Bumi Dan Bangunan Dengan Kontrol Petugas Desa Sebagai Variabel Moderating. Jurnal Akuntansi, 11, 293–303. http://ejurnal.unisri.ac.id/index.php/Akuntansi/article/view/1149
Puspita, A. F., Subroto, B., & Baridwan, Z. (2016). The analysis of individual behaviour of corporate taxpayers’ obedience: Tax compliance model (study of hotels in Malang and Batu). Review of Integrative Business and Economics Research, 5(3), 135–160. http://www.sibresearch.org/uploads/3/4/0/9/34097180/riber_b16-099_135-160.pdf
Rahayu, N. (2017). Pengaruh pengetahuan perpajakan, ketegasan sanksi pajak, dan Tax amnesty terhadap kepatuhan wajib pajak. Akuntansi Dewantara, 1(1), 15–30. https://doi.org/10.26460/ad.v1i1.21
Rahayu, Y. N., Setiawan, M., & Troena, E. A. (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation, 9(10), 139–146. https://doi.org/10.5897/JAT2017.0267
Rahmayanti, N. P., & Prihatiningtias, Y. W. (2020). Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions. International Journal of Research in Business and Social Science (2147-4478), 9(2), 118–124. https://doi.org/10.20525/ijrbs.v9i2.633
Rantelangi, C., & Majid, N. (2017). Factors that influence the taxpayers’ perception on the tax evasion. Mulawarman International Conference on Economics and Business (MICEB 2017), 219–225. https://www.atlantis-press.com/proceedings/miceb-17/25892439
Salmah, S. (2018). Pengaruh Pengetahuan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (Pbb). Inventory: Jurnal Akuntansi, 1(2), 151. https://doi.org/10.25273/.v1i2.2443
Savitri, E. (2015). The effect of tax socialization, tax knowledge, expediency of tax ID number and service quality on taxpayers compliance with taxpayers awareness as mediating variables. Procedia-Social and Behavioral Sciences, 211, 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Suharyono, S. (2019). Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kabupaten Bengkalis. Inovbiz: Jurnal Inovasi Bisnis, 7(1), 42. https://doi.org/10.35314/inovbiz.v7i1.979
Taufik, K. (2018). Modernization of the tax administration system: a theoretical review of improving tax capacity. E3S Web of Conferences, 73, 10022. https://doi.org/10.1051/e3sconf/20187310022
Tulenan, R. A., Sondakh, J. J., & Pinatik, S. (2017). Pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Bitung. Going Concern: Jurnal Riset Akuntansi, 12(2). https://doi.org/10.32400/gc.12.2.17682.2017
Utami, A. W. P. (2021). Pengaruh Kesadaran Wajib Pajak dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak dengan Sanksi Perpajakan Sebagai Variabel Moderasi. Indonesian Journal of Intellectual Publication, 2(1), 36–43. https://doi.org/10.51577/ijipublication.v2i1.200
Yunianti, L. N., Putri, N. K., Sudibyo, Y. A., & Rafinda, A. (2019). The influence of awareness, moral obligations, tax access, service quality and tax sanctions on taxpayer compliance in paying motor vehicle tax. Journal of Accounting and Strategic Finance, 2(1), 1–13. https://doi.org/10.33005/jasf.v2i1.20