Peran Mediasi Tax Knowledge dalam Hubungan Tax Education dan Tax Compliance

  • Eka Febriani universitas Mulawarman
  • Amanda Putri
  • Angga Kusumah
Keywords: tax knowledge, tax education, tax compliance

Abstract

This research examines tax education which influences tax knowledge with the mediation of tax knowledge. Data from a survey of 130 individual taxpayers in Samarinda who had taken taxation courses through formal tertiary level education were analyzed using smartPLS, which produces findings that tax education and tax knowledge have a significant and positive effect on tax compliance, tax education has a significant and positive effect on tax knowledge, and tax education has a significant and positive effect on tax compliance through tax knowledge which is partial mediation. This research results in empirical evidence regarding the importance of tax education in increasing tax compliance. High tax compliance will help the government in terms of funding to carry out work programs that can ultimately improve people’s lives.

Downloads

Download data is not yet available.

References

Abbas, Y. (2021). Tax Education Challenges in Indonesia. Retrieved from Kontan website: https://feb.ui.ac.id/en/2021/11/09/tax-education-challenges-in-indonesia/

Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818–860. Retrieved from http://www.jstor.org/stable/2565123

Bandura, A. (1977). Social Learning Theory. In Prentice-Hall series in social learning theory TA - TT -. Englewood Cliffs, N.J. SE - viii, 247 pages ; 24 cm: Prentice Hall. https://doi.org/LK - https://worldcat.org/title/2635133

Direktorat Jendral Pajak. (2022). Laporan Kinerja DJP 2022. 1–248. Retrieved from https://pajak.go.id/sites/default/files/2023-02/Laporan Kinerja DJP 2022.pdf

DJP. (2022). Laporan Direktorat Jenderal Pajak Tahun 2022. Retrieved from https://pajak.go.id/sites/default/files/2023-12/Laporan Tahunan DJP 2022 - Bahasa.pdf

Hair Jr, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis. In Australia : Cengage (7th ed.). Harlow: Pearson.

Hidayati, B., Hermanto, F. Y., & Nnamdi, A. O. (2023). Tax education and tax compliance: A multi-ethnic analysis. JIFA (Journal of Islamic Finance and Accounting), 6(1), 34–44. https://doi.org/10.22515/jifa.v6i1.6231

Joman, J. M. C. De, Sastri, I. I. D. A. M. M., & Datrini, L. K. (2020). Pengaruh Biaya Kepatuhan, Pemeriksaan Pajak dan Penerapan E-SPT Terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Denpasar Barat. Jurnal Riset Akuntansi Warmadewa, 1(1), 50–54. https://doi.org/10.22225/jraw.1.1.1544.50-54

kaltimprov.go.id. (2022). Penerimaan Pajak Pusat di Kaltim Terbaik Se-Indonesia. Retrieved from www.kaltimprov.go.id website: https://www.kaltimprov.go.id/berita/penerimaan-pajak-pusat-di-kaltim-terbaik-se-indonesia

Kurniawan, D. (2020). the Influence of Tax Education During Higher Education on Tax Knowledge and Its Effect on Personal Tax Compliance. Journal of Indonesian Economy and Business, 35(1), 57–72. https://doi.org/10.22146/jieb.54292

Kwok, B. Y. S., & Yip, R. W. Y. (2018). Is Tax Education Good or Evil for Boosting Tax Compliance? Evidence from Hong Kong. Asian Economic Journal, 32(4), 359–386. https://doi.org/10.1111/asej.12163

Menteri Keuangan Republik Indonesia. (2018). Peraturan Kementerian Keuangan (PMK) tentang Tata Cara Pengembalian Pendahuluan Kelebihan Pembayaran Pajak. Peraturan.Bpk.Go.Id, 1–66. Retrieved from https://peraturan.bpk.go.id/Home/Details/112141/pmk-no-39pmk032018

Mukhlis, I., Utomo, S. H., & Soesetio, Y. (2015). The Role of Taxation Education on Taxation Knowledge and Its Effect on Tax Fairness as well as Tax Compliance on Handicraft SMEs Sectors in Indonesia. International Journal of Financial Research, 6(4). https://doi.org/10.5430/ijfr.v6n4p161

Putro, B. B. R. P., & Tjen, C. (2020). Analysis of Tax Education and Tax Knowledge: Survey on University Students in Indonesia. LPEM FEBUI Working Papers. Retrieved from https://ideas.repec.org/p/lpe/wpaper/202044.html

Published
2024-07-04
How to Cite
Febriani, E., Putri, A., & Kusumah, A. (2024). Peran Mediasi Tax Knowledge dalam Hubungan Tax Education dan Tax Compliance. Jurnal Akuntansi Dan Ekonomika, 14(1), 43-51. https://doi.org/10.37859/jae.v14i1.6966
Abstract views: 127 , PDF downloads: 87