The Effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance of Personal Persons with Religiosity as Moderation
DOI:
https://doi.org/10.30587/ivrj.v2i1.4742Keywords:
taxpayer awareness, tax sanctions, religiosity and taxpayer compliance.Abstract
This study aims to determine the effect of taxpayer awareness, tax sanctions and religiosity on taxpayer compliance. The population in this study were all individual taxpayers in the city of Gresik, sampling using random sampling method, and the number of samples as many as 100 respondents. The results of hypothesis testing in this study indicate that taxpayer awareness, tax sanctions and religiosity have a significant effect on taxpayer compliance, while the interaction between religiosity and taxpayer awareness and tax sanctions has no significant effect on taxpayer compliance.
References
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Individual Taxpayer Compliance. E-Journal of Accounting Unadaya University., Vol. 1, No. December 2, 2017.
Amini, A., & Andreyani, D. (2020). Ethical Behavior Judging Emotional Intelligence and Religiosity. Journal of Islamic
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Compliance (Study at the North Makassar Pratama Tax Service Office). Scientific Journal of Accounting, 1 (1), p. 1-15.
Aswati, W. O., Mas'ud, A., & Nudi, T. N. (2018). The Effect of Taxpayer Awareness and Public Service Accountability
on Taxpayer Compliance. Journal of Accounting and Finance, Vol.03/1.
Basri, Y. M. (2015). The influence of the dimensions of culture and religiosity on tax fraud. Journal of Accountability,
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Cahyani, L.P.G., & Noviari, N. (2019). The Effect of Tax Rates, Tax Understanding, and Tax Sanctions on MSME
Taxpayer Compliance. E-Journal of Accounting, 26(3), 1885–1911.
Dharma, G.P.E., & Suardana, K.A. (2014). The Effect of Taxpayer Awareness, Tax Socialization, Service Quality on
Taxpayer Compliance. E-Journal of Accounting, Vol.04.
Dona Fitria. (2017). The Effect of Taxpayer Awareness, Knowledge and Understanding of Taxation on Taxpayer
Compliance. JABE (Journal of Applied Business and Economics), 4(1), 191, 2017.
Eiya, O., Ilaboya, O.J., & Okoye, A.F. (2016). Religiosity and Tax Compliance: Empirical Evidence From Nigeria.
Journal of Accounting, 1, 27–41.
Ermawati, N., & Arifin, Z. (2018). The Effect of Religiosity on Taxpayer Compliance with Taxpayer Awareness as an
Intervening Variable. Journal of Accounting, Vol.07/2, 49–62.
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Haryono, A.T., & Riyanto. (2017). The Effect of Tax Officer Services, Giving Gifts, and Tax Sanctions on Taxpayer
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Indrayani, E. ., & Suhendra, E. S. (2017). Factors that affect the compliance of individual taxpayers to the reporting of
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Individual Taxpayer Compliance with Pph Final PP 23 of 2018.
E-Journal of Accounting, 09, 04.
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Nengah Sukendri. (2020). Taxation in Hinduism. Journal of Accounting Research, Vol. 19 (No.
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Pujiwidodo, D. (2016). Perception of Tax Sanctions Against Individual Taxpayer Compliance. Online Journal of
Accounting Personnel, Vol.01/1, 92–116.
Putri, R, A., Siswanto, Jati, & Ketut, I. (2012). Factors Affecting Taxpayer Compliance in Paying Motor Vehicle Taxes
in Denpasar. Journal of Business Economics, V0l.02.
R., P. R., & Rohman A. (2015). The Effect of Tax Understanding, Service Quality and Tax Sanctions on Tax
Compliance. Journal of Accounting, Vol.04.
Rahayu, S.K. (2020). Tax Concepts, Systems and Implementation. Revised Edidi. Science Engineering Publisher.
Official, S. (2019). Tax Theory & Cases. Jakarta: Selemba Empat.
Reza Hanafi Lubis. (2017). the effect of tax service quality and tax sanctions on mandatory compliance at KPP Pratama
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Rorong, Nadia, E., Kalagi, L., & Runtu., T. (2017). The Influence of Tax Amnesty Policy, Taxpayer Awareness and Tax
Sanctions on Individual Taxpayer Compliance at KPP Pratama Manando. Journal of Going Concern Accounting Research, 12 (2).
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: The Taxpayer's View. Procedia-Social and
World Conference On Business, Economics and Management-WCBEM 2013. Journal of Economics and Business.
Salsabila, N.U. (2018). The Influence of Religiosity, Nationalism, Trust in Tax Authorities and Amnesty on Individual
Taxpayer Compliance. Accounting journal.
Saputro, M.A., Marsiwi, D., & Wafirotin, K.Z. (2018). The Effect of Tax Knowledge, Taxpayer Awareness, Service
Quality and Taxpayer Income Level on Taxpayer Compliance in Paying Motor Vehicle Taxes at Samsat Ngawi Regency. Journal of Economics Management and Accounting, Vol.02 (15, pp.97-111.
Saragih, A.H., Dessy, & Adang Hendrawan. (2020). Analysis of the Effect of Religiosity on Individual Taxpayer
Compliance. Journal of Accounting and Finance, Vol.08(No.01), pp.1-14.
Siahaan, Stefani, & Halimatusyadiah. (2018). The Effect of Tax Awareness, Tax Socialization, Fiscus Services and Tax
Sanctions on Individual Taxpayer Compliance. Journal of Accounting, Faculty of Economics & Business, Bengkulu University., Vol. 8, No.1,.
Sihombing, Y.A., & Triyanto, D.N. (2019). The Influence of Independence, Objectivity, Knowledge, Work Experience,
Integrity, On Audit Quality (Study at the West Java Provincial Inspectorate in 2018). Journal of Accounting, 9(2), 141–160.
Siregar, S. (2017). Quantitative Research Methods: equipped with a comparison of manual calculations and SPSS.
Kencana Publisher: Jakarta.
Sofyeti Misman. (2016). The Effect of Self Assessment System Implementation on the Optimization of Article 25
Income Tax for Corporate Taxpayers at Kpp Pratama Manado. Scientific Journal of Efficiency, No.16, vol.04.
Subarkah, Johnny, & Dewi, M.W. (2017). The Influence of Understanding, Awareness, Service Quality, and Firmness of
Sanctions on Individual Taxpayer Compliance at KPP Pratama Sukoharjo. Journal of Accounting and Taxes, Vol. 17, No.2.
Sufiah. (2017). The Influence of Internal and External Factors on Individual Taxpayer Compliance in the City of
Surabaya.
Sugiyono. (2019). Quantitative, Qualitative, and R&D Research Methods.
Compliance at KPP Pratama Cilacap. Journal of Accounting and Business
Afifah, E. Z. S., & Nasution, R. (2021). The Effect of Tax Sanctions and Service Quality on Taxpayer Compliance.
Journal of Accounting, Vol.12/1, p.7.
Agustiningsih, W., & Isroah. (2016). The Effect of E-Filling Implementation, Level of Tax Understanding and Taxpayer
Awareness of Taxpayer Compliance at Kpp Pratama Togyakarta. Nominal E-Journal, vo.05, 02.
Alifa Nur Rohmawati, & Rasmini, N. K. (2017). The Effect of Awareness, Counseling, Services, and Tax Sanctions on
Individual Taxpayer Compliance. E-Journal of Accounting Unadaya University., Vol. 1, No. December 2, 2017.
Amini, A., & Andreyani, D. (2020). Ethical Behavior Judging Emotional Intelligence and Religiosity. Journal of Islamic
Management and Business Science, Vol.06, p. 200-216.
Amran. (2018). The Effect of Tax Sanctions, Income Levels and Taxpayer Awareness on Individual Taxpayer
Compliance (Study at the North Makassar Pratama Tax Service Office). Scientific Journal of Accounting, 1 (1), p. 1-15.
Aswati, W. O., Mas'ud, A., & Nudi, T. N. (2018). The Effect of Taxpayer Awareness and Public Service Accountability
on Taxpayer Compliance. Journal of Accounting and Finance, Vol.03/1.
Basri, Y. M. (2015). The influence of the dimensions of culture and religiosity on tax fraud. Journal of Accountability,
VIII(1), 61–77.
Bawazier, & Fuad. (2011). Tax Reform in Indonesia. Indonesian Legislation Journal, vol.08(No.1), 1–12.
Babinah, & Nur, A. (2015). Implementation of Zakat as a Deduction for Taxable Income.
Journal of Accounting and Finance, Vol.08(No.02), pp.1-17.
Beloan, B., Mongan, F. F. A., & Suryandari, N. N. A. (2019). Exploration of the Meaning of PPH 21 Annual SPT
Reporting from the Eyes of an Individual Taxpayer (Phenomenological Study of Individual Taxpayers at KPP Pratama North Makassar). Journal of Accounting Research (JUARA), 9 (2), 23–30.
Cahyani, L.P.G., & Noviari, N. (2019). The Effect of Tax Rates, Tax Understanding, and Tax Sanctions on MSME
Taxpayer Compliance. E-Journal of Accounting, 26(3), 1885–1911.
Dharma, G.P.E., & Suardana, K.A. (2014). The Effect of Taxpayer Awareness, Tax Socialization, Service Quality on
Taxpayer Compliance. E-Journal of Accounting, Vol.04.
Dona Fitria. (2017). The Effect of Taxpayer Awareness, Knowledge and Understanding of Taxation on Taxpayer
Compliance. JABE (Journal of Applied Business and Economics), 4(1), 191, 2017.
Eiya, O., Ilaboya, O.J., & Okoye, A.F. (2016). Religiosity and Tax Compliance: Empirical Evidence From Nigeria.
Journal of Accounting, 1, 27–41.
Ermawati, N., & Arifin, Z. (2018). The Effect of Religiosity on Taxpayer Compliance with Taxpayer Awareness as an
Intervening Variable. Journal of Accounting, Vol.07/2, 49–62.
Ferdinand, A. (2013). Management Research Methods. BP Diponegoro University, Semarang. Ghozali, I. (2018).
Multivariate Analysis Application with IBM SPSS 21 Program (7th Edition).
Haryono, A.T., & Riyanto. (2017). The Effect of Tax Officer Services, Giving Gifts, and Tax Sanctions on Taxpayer
Compliance in Paying Land and Building Taxes in Demak Regency. Journal of Accounting, Vol.08, 65-66
Heider, F. (1958). Psychology of Interpersonal Relations. New York: Willy.
Indrayani, E. ., & Suhendra, E. S. (2017). Factors that affect the compliance of individual taxpayers to the reporting of
the Annual Income Tax Return. Journal of Business Economics, 22(3), 179–186.
Izza, U. L., Amin, M., & Sari, A. F. K. (2020). The Effect of Tax Socialization, Tax Awareness, and Tax Sanctions on
Individual Taxpayer Compliance with Pph Final PP 23 of 2018.
E-Journal of Accounting, 09, 04.
Maheasy, M., & Iskandar, D.D. (2018). Analysis of the Impact of Tax Morals on MSME Tax Compliance: A Case Study of Semarang City. UNDIP E-Journal.
Mardiasmo. (2018). 2018 Revised Edition of Taxation. Publisher Andi.
Nengah Sukendri. (2020). Taxation in Hinduism. Journal of Accounting Research, Vol. 19 (No.
1), p.84.
Pujiwidodo, D. (2016). Perception of Tax Sanctions Against Individual Taxpayer Compliance. Online Journal of
Accounting Personnel, Vol.01/1, 92–116.
Putri, R, A., Siswanto, Jati, & Ketut, I. (2012). Factors Affecting Taxpayer Compliance in Paying Motor Vehicle Taxes
in Denpasar. Journal of Business Economics, V0l.02.
R., P. R., & Rohman A. (2015). The Effect of Tax Understanding, Service Quality and Tax Sanctions on Tax
Compliance. Journal of Accounting, Vol.04.
Rahayu, S.K. (2020). Tax Concepts, Systems and Implementation. Revised Edidi. Science Engineering Publisher.
Official, S. (2019). Tax Theory & Cases. Jakarta: Selemba Empat.
Reza Hanafi Lubis. (2017). the effect of tax service quality and tax sanctions on mandatory compliance at KPP Pratama
Medan Belawan. Jkbm (Journal of Business Concepts and Management, 4(1), 31–41.
Rorong, Nadia, E., Kalagi, L., & Runtu., T. (2017). The Influence of Tax Amnesty Policy, Taxpayer Awareness and Tax
Sanctions on Individual Taxpayer Compliance at KPP Pratama Manando. Journal of Going Concern Accounting Research, 12 (2).
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: The Taxpayer's View. Procedia-Social and
World Conference On Business, Economics and Management-WCBEM 2013. Journal of Economics and Business.
Salsabila, N.U. (2018). The Influence of Religiosity, Nationalism, Trust in Tax Authorities and Amnesty on Individual
Taxpayer Compliance. Accounting journal.
Saputro, M.A., Marsiwi, D., & Wafirotin, K.Z. (2018). The Effect of Tax Knowledge, Taxpayer Awareness, Service
Quality and Taxpayer Income Level on Taxpayer Compliance in Paying Motor Vehicle Taxes at Samsat Ngawi Regency. Journal of Economics Management and Accounting, Vol.02 (15, pp.97-111.
Saragih, A.H., Dessy, & Adang Hendrawan. (2020). Analysis of the Effect of Religiosity on Individual Taxpayer
Compliance. Journal of Accounting and Finance, Vol.08(No.01), pp.1-14.
Siahaan, Stefani, & Halimatusyadiah. (2018). The Effect of Tax Awareness, Tax Socialization, Fiscus Services and Tax
Sanctions on Individual Taxpayer Compliance. Journal of Accounting, Faculty of Economics & Business, Bengkulu University., Vol. 8, No.1,.
Sihombing, Y.A., & Triyanto, D.N. (2019). The Influence of Independence, Objectivity, Knowledge, Work Experience,
Integrity, On Audit Quality (Study at the West Java Provincial Inspectorate in 2018). Journal of Accounting, 9(2), 141–160.
Siregar, S. (2017). Quantitative Research Methods: equipped with a comparison of manual calculations and SPSS.
Kencana Publisher: Jakarta.
Sofyeti Misman. (2016). The Effect of Self Assessment System Implementation on the Optimization of Article 25
Income Tax for Corporate Taxpayers at Kpp Pratama Manado. Scientific Journal of Efficiency, No.16, vol.04.
Subarkah, Johnny, & Dewi, M.W. (2017). The Influence of Understanding, Awareness, Service Quality, and Firmness of
Sanctions on Individual Taxpayer Compliance at KPP Pratama Sukoharjo. Journal of Accounting and Taxes, Vol. 17, No.2.
Sufiah. (2017). The Influence of Internal and External Factors on Individual Taxpayer Compliance in the City of
Surabaya.
Sugiyono. (2019). Quantitative, Qualitative, and R&D Research Methods.
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Published
2022-12-26
How to Cite
Roshita, H. I., & Umaimah, U. (2022). The Effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance of Personal Persons with Religiosity as Moderation. Indonesian Vocational Research Journal, 2(1), 1–12. https://doi.org/10.30587/ivrj.v2i1.4742
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