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TAX COMPLIANCE WITH TAXPAYER AWARENESS AS AN INTERVENING VARIABLE
Corresponding Author(s) : Syamsiah Badruddin
Humanities & Social Sciences Reviews,
Vol. 8 No. 1 (2020): January
Abstract
Purpose of the study: This research explores the role of taxpayer awareness as an intervening variable in analyzing the effect of tax penalties and tax audits on taxpayer compliance.
Methodology: The Research to use a purposive sampling method with the type of sample selection based on consideration the judgment sampling.
Main Findings: The results of the SmartPLS Version 3.0 test provide evidence that tax penalties and tax audits carried out by professional auditors proved to be able to increase taxpayer compliance in paying their taxes in a timely manner.
Applications of this study: The population of this study is individual taxpayers who carry out free work recorded at Tax Offices (KPP) Pratama Makassar (KPP Pratama Makassar Utara, KPP Pratama Selatan, and KPP Pratama Makassar Barat). whose status is still active, until January 2017 there were 234,104 effective taxpayers.
Novelty/Originality of this study: The nationalism of the people as citizens and as high taxpayers creates a high sense of tax awareness that has an impact on their high compliance in paying taxes.
Keywords
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- Al-Maghrebi, M. S., Ahmad, R., & Palil, M. R. (2016). Budget Transparency and Tax Awareness towards Tax Compliance: A Conceptual Approach. Southeast Asia Journal of Contemporary Business, Economics, and Law, 10(1), 95-101.
- Anderson, JC, & Gerbing, DW (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 103 (3), 411. https://doi.org/10.1037/0033-2909.103.3.411 DOI: https://doi.org/10.1037/0033-2909.103.3.411
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- Anyaduba, J. O., Eragbhe, E., & Kennedy, P. M. (2014). Impact of Deterrent Tax Policies on Tax Compliance: The Nigerian Experience. International Journal of Business and Social Science, 5(9).
- Ariely, D., Kamenica, E., & Prelec, D. (2008). Man’s search for meaning: The case of Legos. Journal of Economic Behavior & Organization, 67(3–4), 671–677. https://doi.org/10.1016/j.jebo.2008.01.004 DOI: https://doi.org/10.1016/j.jebo.2008.01.004
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References
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Alm, J., Bruner, D. M., & McKee, M. (2016). Honesty or dishonesty of taxpayer communications in an enforcement regime. Journal of Economic Psychology, 56, 85–96. https://doi.org/10.1016/j.joep.2016.06.001 DOI: https://doi.org/10.1016/j.joep.2016.06.001
Alm, J., Kirchler, E., & Muehlbacher, S. (2012). Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation1. Economic Analysis and Policy,42 (2), 133-151. https://doi.org/10.1016/S0313-5926(12)50016-0 DOI: https://doi.org/10.1016/S0313-5926(12)50016-0
Al-Maghrebi, M. S., Ahmad, R., & Palil, M. R. (2016). Budget Transparency and Tax Awareness towards Tax Compliance: A Conceptual Approach. Southeast Asia Journal of Contemporary Business, Economics, and Law, 10(1), 95-101.
Anderson, JC, & Gerbing, DW (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 103 (3), 411. https://doi.org/10.1037/0033-2909.103.3.411 DOI: https://doi.org/10.1037/0033-2909.103.3.411
Ariely, D., Kamenica, E., & Prelec, D. (2008). Man's search for meaning: The case of Legos. Journal of Economic Behavior & Organization, 67 (3-4), 671-677. https://doi.org/10.1016/j.jebo.2008.01.004 DOI: https://doi.org/10.1016/j.jebo.2008.01.004
Arum, HP (2012). The effect of taxpayer awareness, tax authorities services, and tax sanctions on taxpayer compliance of individuals who carry out business activities and free work (study in the kpp Pratama cilacap area) (Doctoral dissertation, Faculty of Economics and Business).
Anyaduba, J. O., Eragbhe, E., & Kennedy, P. M. (2014). Impact of Deterrent Tax Policies on Tax Compliance: The Nigerian Experience. International Journal of Business and Social Science, 5(9).
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Damayanti, TW, Sutrisno, T., Subekti, I., & Baridwan, Z. (2015). The role of taxpayer's perception of government and society to improve tax compliance. Accounting and Finance Research, 4 (1), 180-189. https://doi.org/10.5430/afr.v4n1p180 DOI: https://doi.org/10.5430/afr.v4n1p180
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Dulleck, U., Fooken, J., Newton, C., Ristl, A., Schaffner, M., & Torgler, B. (2016). Tax compliance and psychic costs: behavioral experimental evidence using a physiological marker. Journal of Public Economics, 134, 9-18. https://doi.org/10.1016/j.jpubeco.2015.12.007 DOI: https://doi.org/10.1016/j.jpubeco.2015.12.007
Dwi, W. R., & Renny, W. (2017). Affecting compliant with the willingness to pay tax as an intervening variable factor (Studies on the taxpayer owners of SMEs in Pontianak KPP). Journal of Advances in Humanities and Social Sciences, 3(3), 152-163. https://doi.org/10.20474/jahss-3.3.3 DOI: https://doi.org/10.20474/jahss-3.3.3
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Hartl, B., Hofmann, E., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2015). Does the sole description of a tax authority affect tax evasion?-The impact of described coercive and legitimate power. PloS One, 10(4), e0123355. https://doi.org/10.1371/journal.pone.0123355 DOI: https://doi.org/10.1371/journal.pone.0123355
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Kasper, M., Kogler, C., & Kirchler, E. (2015). Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance. Journal of Behavioral and Experimental Economics, 54, 58–63. https://doi.org/10.1016/j.socec.2014.11.001 DOI: https://doi.org/10.1016/j.socec.2014.11.001
Kastlunger, B., Lozza, E., Kirchler, E., & Schabmann, A. (2013). Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy. Journal of Economic Psychology, 34, 36-45. https://doi.org/10.1016/j.joep.2012.11.007 DOI: https://doi.org/10.1016/j.joep.2012.11.007
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Kennedy, PM, & Anyaduba, JO (2014). The impact of the tax audit on tax compliance in Nigeria. International Journal of Business and Social Science, 5 (9). 74-82.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The "slippery slope" framework. Journal of Economic Psychology, 29 (2), 210-225. https://doi.org/10.1016/j.joep.2007.05.004 DOI: https://doi.org/10.1016/j.joep.2007.05.004
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Lallo, A. (2019). Effects of taxpayer compliance with taxpayer consciousness as an intervening variable. Advances in Social Sciences Research Journal, 6(1). https://doi.org/10.14738/assrj.61.5963 DOI: https://doi.org/10.14738/assrj.61.5963
Lisa, O., & Hermanto, B. (2018). The effect of tax amnesty and taxpayer awareness on taxpayer compliance with the financial condition as an intervening variable. International research journal of management, IT and social sciences, 5(2), 227-236.
Marvina, R. (2015). The effect of tax law and administration sanction compliance taxpayer. Journal of Survey on Individual Taxpayers. 7(2), 43-57
Mas’ud, A., Manaf, N. A. A., & Saad, N. (2014). Do trust and power moderate each other in relation to tax compliance? Procedia-Social and Behavioral Sciences, 164, 49–54. https://doi.org/10.1016/j.sbspro.2014.11.049 DOI: https://doi.org/10.1016/j.sbspro.2014.11.049
Masruroh, S. (2013). Effect of Employee Benefits, Taxpayer Understanding, Service Quality, Tax Sanctions Against Taxpayer Compliance (Empirical Study on OP WP in Tegal Regency). Diponegoro Journal of Accounting, 435-449.
Mazar, N., Amir, O., & Ariely, D. (2008). The dishonesty of honest people: A theory of self-concept maintenance. Journal of Marketing Research, 45(6), 633–644. https://doi.org/10.1509/jmkr.45.6.633 DOI: https://doi.org/10.1509/jmkr.45.6.633
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