Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak

  • Riri Zelmiyanti Politeknik Negeri Batam
  • Diah Amalia Politeknik Negeri Batam
DOI: https://doi.org/10.35838/jrap.2020.007.01.3
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Keywords: tax knowledge, tax socialization, tax compliance

Abstract

ABSTRACT

      This study aims to examine tax information dissemination and tax knowledge on tax compliance. The method used in this study is a survey of taxpayers in Batam State Polytechnic. The analytical tool used is Structural Equation Modeling - Partial Least Square (SEM-PLS) using WarpPLS 6.0 software. H2 in this study is supported, tax socialization directly influences the significance of tax compliance P <0.01 with R2 value of 28%. Tax knowledge has an effect on tax compliance with a significance value of P <0.01 with R2 value of 0.27 so that it supports H2. Knowledge of taxation partially mediates the effect of taxation socialization on tax compliance, the form of partial mediation shows that knowledge is not the only mediator of the relationship of socialization to tax compliance but there are other mediators.

ABSTRAK

     Penelitian ini bertujuan untuk menguji sosialisasi perpajakan dan pengetahuan pajak terhadap kepatuhan pajak. Metode yang digunakan pada penelitian ini yaitu survei terhadap wajib pajak di lingkungan Politeknik Negeri Batam. Alat analisis yang digunakan Structural Equation Modelling - Partial Least Square (SEM-PLS) menggunakan software WarpPLS 6.0. H2 pada penelitian ini terdukung, sosialisasi perpajakan berpengaruh secara langsung terhadap kepatuhan pajak signifikansi P<0,01 dengan nilai R2 sebesar 28%. Pengetahuan pajak berpengaruh terhadap kepatuhan pajak nilai signifikansi P<0,01 dengan nilai R2 0,27 sehingga mendukung H2.  Pengetahuan perpajakan memediasi secara parsiel pengaruh sosialisasi perpajakan terhadap kepatuhan pajak, bentuk parsiel mediasi menunjukan bahwa pengetahuan bukan satu-satunya pemediasi hubungan sosialisasi terhadap kepatuhan pajak namun terdapat pemediasi lain.

JEL Classification: H21, H25

Published
2020-06-30
How to Cite
Zelmiyanti, R., & Amalia, D. (2020). Sosialisasi Perpajakan dan Pengetahuan Pajak Terhadap Kepatuhan Pajak. JRAP (Jurnal Riset Akuntansi Dan Perpajakan), 7(01), 27-34. https://doi.org/10.35838/jrap.2020.007.01.3
Issue
Vol 7 No 01 (2020)
Section
Articles

Copyright (c) 2020 Riri Zelmiyanti, Diah Amalia

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