THE IMPACT TAX KNOWLEDGE, TAX AWARENESS, TAX MORALE TOWARD TAX COMPLIANCE BOARDING HOUSE TAX
Keywords:Tax Knowledge, Tax Awareness, Tax Morale, Tax Compliance
This study aims to determine the effect of 1) tax knowledge, 2) tax awareness, 3) tax morale, 4) tax compliance. The sampling in this research was conducted by using an incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met the criteria. Multiple linear regression analysis shows that tax knowledge, tax awareness, and tax morale are significant toward tax compliance. The simultaneous have a significant effect on tax compliance. It can be concluded that tax knowledge mitigation, tax awareness, and tax morale towards tax compliance. The results of t-test showed that tax knowledge isn't approved and indicates it has a significant impact on affecting tax compliance, tax awareness is approved, and indicates has less impact on affecting tax compliance, tax morale isn't approved. It indicates has a great impact on affecting tax compliance. The results of F test showed that both of the independent variables are simultaneously affecting tax compliance. R Square's result is 0.710, which shows that 71 % of tax compliance mitigation can be explained by tax knowledge, tax awareness, and tax morale. Simultaneously, 29 % of tax compliance variables can be explained by other factors or variables not examined in this research.
Alm, J., & Torgler, B. (2006). Culture Differences and Tax Morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224-246. DOI: https://doi.org/10.1016/j.joep.2005.09.002
Agustini, IGAPratama. 2008. Effects of Subjective Norms, Moral Obligations and Quality of Service Against Compliance with Corporate Taxpayer Reporting on West Denpasar Primary Tax Office (Case Study of the Company Construction in Denpasar City). Thesis. University's Faculty of Economics Udayana.
Al-Maghrebi, Mohammed S., Ahmad, Riayati, & Palil, Mohd R. (2016). Budget Transparency and Tax Awareness Towards Tax Compliance: A Conceptual Approach. South East Asia Journal of Contemporary Business, Economics and Law, Vol.10 No.1:95-101.
Artha, Ketut Gede Widi and Putu Ery Setiawan. (2016). Effect of Moral Liability, Quality of Service, Taxation Sanctions in Tax Compliance Compliance in The North Badung KPP. E-Journal of Udayana University Accounting. Vol.17.2: 913 – 937.
Ariesta, Ristra Putri and Lyna Latifah (2017). Influence of Tax Awareness Awareness, Taxation Sanctions, Modern Taxation Administration System, Knowledge Corruption, And Tax Amnesty Against Tax Obligation in KPP Pratama Semarang. Accounting Beware Vol. 1 No. 2.
Asfa, Rizqiana Esti and Wahyu Meiranto. (2017). Effect of Taxation Sanctions, Fiscus Services, Knowledge and Understanding Taxation, Awareness Taxation on Tax Compliance Compliance. Diponegoro Journal of Accounting. Vol.6. No.3. Page 1 – 13.
Chandrarin, G. (2017). Metode Riset Akuntansi Pendekatan Kuantitatif. Jakarta: Salemba Empat.
Cuccia, A. (2013). The Economics of Tax Compliance: What Do We Know and Where Do We Go? Journal of Accounting Literature, 13, 81-116.
Dewi, Anak Agung Sri Intan Komala and Putu Ery Setiawan (2016). Influence of Awareness, Quality of Service, Liability Moral, and Perception of Taxation Sanctions on Compliance Mandatory Tax Record. E-Journal of Udayana University Accounting. Vol.17.1. pp. 84 – 111.
Damajanti, Anita., Abdul Karim. (2017). Effect of Tax Knowledge on Individual Taxpayers Compliance. Economics & Business Solutions Journal Volume 1, Number 1, 2017, 1-19.
Frey, B. S. and Torgler, B. (2007). Tax Morale and Conditional Cooperation. Journal of Comparative Economics, 35(1), 136–159. DOI: https://doi.org/10.1016/j.jce.2006.10.006
Hantono. 2020. Metodologi Penelitian Skripsi dengan Aplikasi SPSS. Yogyakarta: Deepublish.
Hasseldine, J., Holland, K. and Rijt, P.V. (2009) The Management of Tax Knowledge. The Association of Chartered Certified Accountants, ACCA, London. www.accaglobal.com.
Ho, Daniel. 2009. A Study of Hongkong Tax Compliance Ethics. International Business Research, 2 (4). DOI: https://doi.org/10.5539/ibr.v2n4p188
Hardiningsih, Pancawati. (2011). The Factors That Influence the Willingness to Pay the Tax. Dynamics of Finance and Banking. Vol. 3. No..1. Pages: 126 – 142.
Halla M. (2012). Tax Morale and Compliance Behavior: First Evidence on a Causal Link, The B.E. Journal of Economic Analysis & Policy, 12(1), 1935-1682. DOI: https://doi.org/10.1515/1935-1682.3165
Hartini, Oki Sri and Dani Sopian. (2018). Effect of Taxation Knowledge and Awareness Awareness Tax on obligation of Personal Tax Obligation (Case Study at Karees Primary Tax Service Office). Journal Management and Accounting. Vol.X. No.2.
Harefa, Meilinda Stefani and Gusniar Enjel Gea. (2019). Analysis of Factors Affecting Mandatory Obligations in Tax Private Persons Report Annual Notification Letters. Journal of Economic and Business. Vol. 01. No.01. Page 30 – 39.
Jotopurnomo, Cindy and Yenni Mangonting. (2013). Effects of Taxpayer Awareness, Quality Fiscus Services, Tax Sanctions, Environmental Taxpayers Reside Personal Taxpayer Compliance in Surabaya. Tax & Accounting Review, Vol. 1 Number 1. Pp. 50-54.
James, S. and Alley, C. (2004) Tax Compliance, Self-Assessment and Tax Administration. Journal of Financial and Management in Public Services, 2, 27-42.
Jayawardane, D. (2016). Taxpayer Attitude and Tax Compliance Decision in Sri Lanka,International Journal of Arts and Commerce, Vol. 5 No. 2, p. 124.
Layata,Sherly and Putu Ery Setiawan.(2014). Effect of Moral Liability, Quality of Service, Tax Audit and taxation sanctions on Corporate Tax Payer Compliace. E-Journal of Accounting, Udayana University. Pp 540 – 556.
Lydiana (2017). Effect of Tax Awareness Awareness, Knowledge Taxes, and Tax Sanctions on Compliance Individual Tax Obligations in KPP Pratama Surabaya Gubeng. Calyptra: University of Surabaya Student Scientific Journal Vol.7 No.1.
Lestari, Tutik., Monot Wicaksono. (2017). Effect of Awareness, Knowledge, and Attitude of Taxpayers Tax Compliance for Taxpayers in Tax Service Office Boyolali. International Journal of Economics,Businessand Accounting Research (IJEBAR). Vol.1. Issue – 1.
Marziana Hj. Mohamad, Norkhazimah Ahmad, Mohmad Sakarnor Deris (2010): Perceptions of Taxpayers with Level of Compliance: A Comparison in the East Coast Region, Malaysia: Journal of Global Business and Economics, vol.1, issue 1, pages 241-257.
Marti, O.L. (2010), Taxpayers'attitudes and Tax Compliance Behavior in Kenya, African Journal of Business and Management, Vol. 1 No. 1, pp. 112-122.
Muliari, Ni Ketut and Putu Ery Setiawan. (2011). The Effect of Perception About Tax Sanctions and Taxpayer Awareness on Compliance Reporting an Individual Taxpayer at the Tax Service Office Pratama East Denpasar. Journal of Accounting at Udayana University. Vol. 6.No. 1.
Resmi, Siti. (2009). Taxation Theory and Cases, Fifth Edition, Salemba Four, Jakarta
Rajif, Mohamad. (2012). Influence of Understanding, Quality of Service, and Decisive Sanctions Taxation of Tax Compliance SME Entrepreneurs in Cirebon Area. Faculty of Economics Department of Accounting Gunadarma University, Journal Gunadarma.
Puspita, Ayu Fury.,Bambang Subroto, Zaki Baridwan. (2016). The Analysis of Individual Behaviour of Corporate Taxpayers' Obedience: Tax Compliance Model (Study of Hotels in Malang and Batu). Review of Integrative Business and Economics. Vol.5. No.3.
Priyatno, D. (2017). Panduan Praktis Olah Data Menggunakan SPSS. Yogyakarta: Penerbit Andi.
Rosito, Nunung Cahyo. 2010. Analysis of the Effect of Income Level, Organizational Culture and Moral Obligations in Compliance of Individual Taxpayers in Compliance Income Tax Obligations. Thesis of the Faculty of Economics, Muhammadiyah University.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV Alfabeta.
Subarkah, Johny and Maya Widyana Dewi. (2017). Influence of Understanding, Awareness, Quality of Service, and Sanctions of Sanctions on Mandatory Compliance Personal taxes in KPAT Pratama Sukoharjo. Journal of Accounting and Taxes, Vol. 17, No. 02.
Setiawan, Sandy and Harnovinsah. (2019). Analysis of Factors Affecting Individual Taxpayer's Compliance. International Journal of Business and Management Invention (IJBMI). Vo.8. Issue.3. P.P. 26 – 33.
Semaraputri, I.G.A.A.Pradnya Anintya and I Gusti Ayu Intan Saputra Rini. (2019). Influence of Perceptions About Tax Sanctions, Taxpayer Awareness, Quality Services, Moral Obligations of Corporate Taxpayer Compliance in KPP Gianyar Pratama. Discourse on Economics (Journal of Economics, Business and Accounting). Vol.18. No.1. pp 52 – 55.
Torgler, B. (2007). "Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis". Cheltenham, U.K.: Edward Elgar Publishing, Massachusetts. DOI: https://doi.org/10.4337/9781847207203
Taxpayer Rights and Obligation Handbook Ministry of Finance. 2011 Accessed via the website: http: //pajak.go.id/content/book-hak-dan- obligation-tax-2011-obligation.
Yusnidar, J. (2015). The Influence of Factors Affecting Obligatory Compliance Taxes in Making Tax Payments Earth and Rural Buildings and Cities (Study on U.N. Taxpayers- P2 District Jombang Regency Jombang. Department of Business Administration Brawijaya University, Taxation Journal (TRACT) Vol. 1 No. 1 January 2015. Accessed April 22, 2015. Pg. 1-10.
Yusuf, Muhammad & Ismail, Tubagus. (2017). The Effect of Tax Knowledge, Zakat Knowledge and Attitudes Toward Muslim Taxpayer's Compliance.Transparancy, Vol. 9, Number 02, 2017 September, Journal of Administration Science. ISSN 2085-1162, 223-243.
Yadnyana, I Ketut. 2010. Influence of Moral and Attitudes of Taxpayers on Obligatory Compliance Cooperative Tax in the City of Denpasar. Bulletin of Economic Studies, 15 (1): h: 75-81, Denpasar: Faculty of Economics, Udayana University.
Widayati and Nurlis. (2010). Factors Which Affect the Will to Pay Tax Payers Private People Who Run Profession Free ", Simposium National Accounting XIII. Purwokerto.
Widiyanto, Joko. (2010). SPSS for Windows Untuk Analisis Data Statistik dan Penelitian. Surakarta: BP-FKIP UMS.
Waluyo. (2012). The Effects of Tax Services, Perception of Tax Systems, Knowledge of Taxes, and Tax Awareness on Individual Taxpayer Compliance. Journal of Binaniaga Vol.08 Number.1, 2012.89-97.
Winasari, Anggi. (2020). Effect of Knowledge, Awareness, Sanctions, and E-Samsat System of Tax Obligation Motor Vehicles in Subang District. (Case Study at Subang Samsat Office). Prisma (Accounting Student Research Platform). Volume 01 Number 01 Pages.