OPTIMIZING TAXPAYER COMPLIANCE THROUGH TAX COUNSELING AND SANCTIONS WITH TAXPAYER AWARENESS AS A MEDIATING VARIABLE (Study Of Individual Taxpayers At KPP Pratama Jakarta Tanah Abang Tiga)
Main Article Content
Kiagus Muhammad Amin
Lela Nurlaela Wati
Oktavia
The research aims to examine and analyze the influence of education and tax sanctions on public compliance through public awareness. The study focuses on individuals registered as taxpayers at the Jakarta Tanah Abang Tiga KPP Pratama Office as of January 2024, with a sample size of 382 respondents. The findings reveal the following: Tax education has a positive and significant influence on taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions have a positive and significant influence on taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Counseling positively and significantly influences taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions positively and significantly influence taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Taxpayer awareness positively and significantly influences taxpayer compliance at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax education positively and significantly influences taxpayer compliance through taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office. Tax sanctions positively and significantly influence taxpayer compliance through taxpayer awareness at the KPP Pratama Jakarta Tanah Abang Tiga Office.
Allingham, G. M., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323–338.
Andyastuti, Listiana., Topowijono, Achmad Husaini. (2013). The Influence of Counseling, Services, Inspections, and Sanctions on Compliance in Submitting Individual Annual Tax Returns (Case Study at the North Malang Pratama Tax Service Office). Journal of Administrative Sciences. Faculty of Administrative Sciences. Brawijaya University Malang.
As'ari, Nur Ghailina and Teguh Erawati. (2018). The Influence of Understanding Tax Regulations, Service Quality, Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance (Empirical Study on Individual Taxpayers in Rongkop District). Dewantara Accounting VOL. 2 NO. APRIL 1, 2018.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50, 179–211. http://doi.org/10.1016/0749-5978(91)90020-T.
Farah, Reza Nabilla Fitria (2020). The Effect of Implementing E-Filing, Tax Socialization, and Tax Sanctions on Individual Taxpayer Compliance. Journal of Accounting Science and Research Volume 9, Number 3, March 2020.
Fitria, V.D. (2010). The Influence of Tax Knowledge, Service Quality, Audit and Awareness on Taxpayer Compliance in Submitting Tax Returns (SPT). Syarif Hidayatullah Nusantara Islamic University. Jakarta.
Gaol, Romasi Lumban and Frederika Heleniwati Sarumaha (2022). The Influence of Taxpayer Awareness, Fiscus Services, Taxpayer Counseling, Tax Audits and Tax Sanctions on Individual Taxpayer Compliance at the Medan Petisah Pratama Tax Service Office. JRAK – Vol. 8 No. 1, March 2022.
Jotopurnomo and Mangoting. (2013). The Influence of Taxpayer Awareness, Tax Service Quality, Tax Sanctions, Taxpayer Environment on Individual Taxpayer Compliance in Surabaya. Tax & Accounting Review, Vol.1, No.1,
Jotopurnomo, Cindy (2013), The Influence of Taxpayer Awareness, Tax Service Quality, Tax Sanctions, Taxpayer Environment on Individual Taxpayer Compliance in Surabaya, Journal of the Tax Accounting Program, Petra Christian University.
Karnedi, N.F., Hidayatulloh, A., (2019). The Influence of Tax Awareness, Tax Sanctions and Tax Amnesty on Individual Taxpayer Compliance, Profita: Scientific Communication on Accounting and Taxation, 12 (1): 1-9, DOI: 10.22441/profita.2019.v12.01.001
Khasanah, S. N. (2016). The Influence of Tax Knowledge, Modernization of the Tax Administration System, and Taxpayer Awareness on Taxpayer Compliance at the Yogyakarta Special Region DJP Office in 2013. Profita Journal, Edition 8, 2016.
Khodijah, Siti, Harry Barli, Wiwit Irawati. (2021). The Influence of Understanding Tax Regulations, Quality of Fiscus Services, Tax Rates and Tax Sanctions on Individual Taxpayer Compliance. Indonesian Journal of Sustainable Accounting. Vol. 4, no. 2, May 2021.
Murtado, Ahmad Anas (2023). The Influence of Taxpayer Awareness, Tax Sanctions and Household Income on Taxpayer Compliance in Paying Land and Building Taxes (Case Study in Pace District, Nganjuk Regency). Cross-border . Vol. 6 No. 1 January-June 2023, pages 61-74.
Nugroho, Adi Rahman & Zulaikha. (2012). Factors that influence the willingness to pay taxes with awareness of paying taxes as an intervening variable (Case Study of Individual Taxpayers Who Do Free Work Who Are Registered at KPP Pratama Semarang Tengah Satu). Undip Undergraduate E-journal, 1(2), 1-11.
Permata, Merry Intan and Fatmawati Zahroh (2022). The influence of understanding taxation, tax rates, and tax sanctions on taxpayer compliance. Fair Value: Scientific Journal of Accounting and Finance Volume 4, Number 12, 2022
Rohmawati, L., Prasetyono and Rimawati, Y. 2014. The Influence of Socialization and Tax Knowledge on the Level of Taxpayer Awareness and Compliance (study of Individual Taxpayers Carrying Out Business Activities and Free Work at KPP Pratama Gresik Utara). Proceedings of the National Symposium on Taxation 4.
Sarwono, Jonathan. 2015. Making theses, theses and dissertations using Partial Least Square SEM (PLS-SEM). Yogyakarta: ANDI.
Sari, R.A. Vivi Yulian and Neri Susanti. (2013). Factors that Influence Taxpayer Compliance in Paying Motor Vehicle Tax (PKB) at the Seluma Regency Provincial Revenue Service Unit (UPPP). Review Journal. Dehasen University Bengkulu.
Sugiyono. (2014). Statistics for Research. Alphabeta Publishers, Bandung.
Sholihin, Mahfud, and Dwi Ratmono. 2013. SEM-PLS Analysis with WarpPLS 3.0. Yogyakarta: Andi Publishers.
Setyowati, Yuni (2017). The Influence of Tax Knowledge, Tax Sanctions and Taxpayer Awareness on Individual Taxpayer Compliance in Paying Land and Building Taxes in Kalidengen Village, Temon District, Kulon Progo Regency, 2014. Profita Journal Edition 8, 2017.
Tambunan, Boniface H. (2021). Tax Services, and Tax Socialization, on Taxpayer Compliance (Empirical Study at the Pratama Balige Tax Service Office). Journal of Accounting and Business Research Vol 21 No 1 2021, pp. 107 – 118.
Tene, Johanes Herbert, Jullie J. Sondakh, Jessy D.L. Warongan. (2017). The Influence of Taxpayer Understanding, Tax Awareness, Tax Sanctions and Fiscus Services on Taxpayer Compliance (Empirical Study of Individual Taxpayers Registered at KPP Pratama Manado). EMBA Journal Vol.5 No.2 June 2017, Page. 443 – 453.
Tiraada, (2013). Tax Awareness, Tax Sanctions, Fiscus Attitude towards Individual Taxpayer Compliance in South Minahasa Regency. EMBA Journal. Vol. 1. No. 3.
Ulfa, Istika Herliani. (2015). The Influence of Tax Awareness, Knowledge and Taxpayer Attitudes on Free Work Taxpayer Compliance at KPP Pratama East Semarang. Dian Nuswantoro University Accounting E-Journal. Vol. 4. No. 4. Wulandari. 2015.
Veronica, Aldeya (2015). The Influence of Tax Socialization, Fiscus Services, Tax Knowledge, Perception of Corruption Knowledge, and Tax Sanctions on Individual Taxpayer Compliance (WPOP) at KPP Pratama Senapelan Pekanbaru. Come on. FEKON Vol. 2 No. October 2, 2015.
Warouw, Jounica Zsezsa Sabhatini, Jullie J. Sondakh, Stanley K. Walandouw. The Influence of Tax Socialization and Tax Sanctions on Corporate Taxpayers' Annual SPT Reporting Compliance (Case Study at KPP Pratama Manado and KPP Pratama Bitung). EMBA Journal Vol.3 No.4 December 2015, Page. 585-592.
Widajantie, Tituk Diah, Dyah Ratnawati, Tamadoy Thamrin, Muhammad Hilmi Arifin (2019). The Influence of Tax Awareness, Tax Knowledge, Tax Sanctions on Motor Vehicle Taxpayer Compliance (Case Study of the South Surabaya SAMSAT Joint Office). BAJ (Behavioral Accounting Journal) Vol. 2, no. 1, June 2019.
Yamin, Sofyan, and Heri Kurniawan. 2009. ―SPSS COMPLETE The Most Complete Statistical Analysis Technique with SPSS Software‖. Jakarta: SALEMBA INFOTEK
Yudharista, K. (2014). The Influence of Taxpayer Awareness, Fiscus Services, Tax Sanctions, Knowledge and Understanding of Taxation on the Compliance of Individual Taxpayers Carrying Out Business Activities and Free Work (Study in the KPP Pratama Tulungagung Area). Thesis. Airlangga University. Surabaya.
Yudistira, A Muhammad Arya and Samirah Dunakhir. (2022). Perceptions of MSME Actors Regarding Taxpayer Compliance: Study of Tax Counseling and Sanctions. JIAN: Scientific Journal of Accounting and Finance Volume 1 Number 1 February 2022.
