The Effect of Taxpayer Compliance and Awareness Towards Local Own-Source Revenue with Tax Sanctions as Intervening Variables

DOI

10.2991/assehr.k.210413.005How to use a DOI?

Keywords

taxpayer compliance, taxpayer awareness, local revenue, tax sanctions

Abstract

This study aims to examine the effect of taxpayer compliance and taxpayer awareness partially on tax penalties. This study also examines taxpayer compliance, taxpayer awareness and partial tax sanctions on local own-source revenue. The population were the individual taxpayers in the Regional Tax Service Agency of Malang City. The sampling technique used incidental sampling method; the researcher took the sample from the taxpayers who visited the office during the research. The data used are primary data in the form of answers from respondents through questionnaires. The data were analyzed using path analysis which was previously tested using classical assumptions. Meanwhile the hypothesis were tested using the t-test (partial). The results of this study indicate that taxpayer compliance and taxpayer awareness have no effect on tax sanctions. Taxpayer compliance has no effect on the Local Own-Source Revenue. Taxpayer awareness affects tax sanctions. Meanwhile, tax sanctions have no effect on Local Own-Source Revenue. The findings also indicate that tax sanctions as an intervening variable of the compliance and the awareness of taxpayers have no effect to the Local Own-Source Revenue.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ati Retna Sari
AU  - Rima Dini Alfa Rizki
PY  - 2021
DA  - 2021/04/14
TI  - The Effect of Taxpayer Compliance and Awareness Towards Local Own-Source Revenue with Tax Sanctions as Intervening Variables
BT  - Proceedings of the 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020)
PB  - Atlantis Press
SP  - 20
EP  - 22
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210413.005
DO  - 10.2991/assehr.k.210413.005
ID  - Sari2021
ER  -