TAILIEUCHUNG - The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy

The purpose of this study is to analyze the effects of taxpayer knowledge and taxation socialization on taxpayer compliance mediated by taxpayer awareness. This study uses purposive sampling for determining respondents from taxpayers of free workers registered in the west Semarang, Indonesia. | The effects of taxpayer knowledge and taxation socialization on taxpayer compliance The role of taxpayer awareness in developing Indonesian economy Accounting 6 2020 89 96 Contents lists available at GrowingScience Accounting homepage ac The effects of taxpayer knowledge and taxation socialization on taxpayer compliance The role of taxpayer awareness in developing Indonesian economy Rachmawati Meita Oktaviania Hanif Kurniaa Sunartoa and Udinb aUniversitas Stikubank Indonesia bUniversitas Muhammadiyah Yogyakarta Indonesia CHRONICLE ABSTRACT Article history The purpose of this study is to analyze the effects of taxpayer knowledge and taxation socialization on taxpayer Received October 30 2019 compliance mediated by taxpayer awareness. This study uses purposive sampling for determining respondents from Received in revised format taxpayers of free workers registered in the west Semarang Indonesia. Data is analyzed using regression and path November 25 2019 analysis. The results of the study reveal that taxpayer knowledge and taxation socialization had a significant effect Accepted November 30 2019 on taxpayer compliance and awareness. Taxpayer awareness further partially mediates the relationships between Available online taxpayer knowledge and taxation socialization on taxpayer compliance. Therefore for developing Indonesian December 11 2019 economy the government should provide an understanding that people are required to pay taxes voluntarily and Keywords with full awareness as good citizens. Taxpayer knowledge Taxation socialization Taxpayer awareness Taxpayer compliance 2020 by the authors licensee Growing Science Canada 1. Introduction Tax is a mandatory contribution to the state-owned by individuals or legal entities that are forced based on the act with no direct compensation and it is used for the country s needs for the amount of prosperity of the people UU No. 6 1983 . Compliance with taxpayers is defined as the behavior of a

• Kế toán - Kiểm toán
• Taxpayer knowledge and taxation socialization
• Taxpayer compliance mediated
• Taxpayer compliance and awareness
• Directorate General of Taxes
• Level of tax ratio