Academy of Entrepreneurship Journal (Print ISSN: 1087-9595; Online ISSN: 1528-2686)


Extension of Moderated Mediation Model Knowledge of Taxation and Tax Compliance by Tax Socialization and Taxpayer Awareness

Author(s): Victor Pattiasina, Muhamad Yamin Noch, Yaya Sondjaya, Kartim, Fahmi Akbar, Fanny Monica Anakotta

 This study aims at analyzing the impact of tax knowledge on taxpayer compliance through taxpayer awareness and tax information dissemination as a moderator. The analytical method in this study is Descriptive Analysis with the assistance of SPSS version 25, Path Analysis with the help of SEM Amos Software version 24 and Sobel Test to analyze the effect of mediation variables. The results of this study indicate that tax knowledge has no significant effect on tax compliance. Tax knowledge has a significant effect on taxpayer awareness, and taxpayer awareness has a significant effect on taxpayer compliance, then as an intervening variable taxpayer awareness can be a mediation between tax knowledge on taxpayer compliance. Likewise, for moderating variables in this study, taxation socialization has a significant effect and can moderate the relationship between taxpayer awareness of taxpayer compliance.

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