THE MEDIATING ROLE OF TAX KNOWLEDGE IN EXPLAINING THE EFFECT OF TAX SOCIALITATION TOWARD TAXPAYER COMPLIANCE
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
Solid State Technology Volume: 63 Issue: 3
Abstract
The 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.
Description
Keywords
Tax Socialization, Tax Knowledge, Taxpayer Compliance