THE MEDIATING ROLE OF TAX KNOWLEDGE IN EXPLAINING THE EFFECT OF TAX SOCIALITATION TOWARD TAXPAYER COMPLIANCE

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dc.contributor.authorSubing, Hesty Juni Tambuati
dc.contributor.authorMulyati, Yati
dc.contributor.authorMariana, Citra
dc.contributor.authorAndari, Diah
dc.contributor.authorFathonah, Andina Nur
dc.date.accessioned2021-02-18T01:43:49Z
dc.date.available2021-02-18T01:43:49Z
dc.date.issued2020
dc.description.abstractThe level of taxpayer compliance is still an endless problem in the world of taxation. The low level of compliance of taxpayers in Indonesia to fulfill their tax obligations is very ironic because this is in fact when compared to the increasing number of Small and Medium Enterprises (SME) that occur from year to year. However, the increase in the number of SME was not matched by the compliance of SME owners in carrying out their tax obligations. Therefore, researchers feel the need to analyze the effect of tax socialization on taxpayer compliance through tax knowledge as an intervening variable. Where the research was conducted on SME actors in Sumedang Regency, West Java Province. Data were analyzed using path analysis to determine the direct and indirect effects of the intervening variables. The results showed that tax knowledge was able to mediate the effect of tax socialization on taxpayer compliance.en_US
dc.identifier.issn0038-111X
dc.identifier.urihttp://repository.widyatama.ac.id/xmlui/handle/123456789/12605
dc.language.isoenen_US
dc.publisherSolid State Technology Volume: 63 Issue: 3en_US
dc.subjectTax Socializationen_US
dc.subjectTax Knowledgeen_US
dc.subjectTaxpayer Complianceen_US
dc.titleTHE MEDIATING ROLE OF TAX KNOWLEDGE IN EXPLAINING THE EFFECT OF TAX SOCIALITATION TOWARD TAXPAYER COMPLIANCEen_US
dc.typeArticleen_US
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