E-FILING, AWARENESS, AND TRUST IN INDIVIDUAL TAXPAYER COMPLIANCE: TAX SANCTIONS AS A MODERATING VARIABLE
DOI:
https://doi.org/10.31000/pfn9v730Abstrak
Urgency: Individual Taxpayer Compliance is crucial to optimizing tax revenue in Indonesia, yet the compliance rate remains suboptimal. Various factors such as technology adoption, awareness, and trust in tax authorities are suspected to influence compliance, while tax sanctions may strengthen or weaken these relationships. Objective: This study aims to empirically examine the effect of E-Filing, Tax Awareness, and Trust in Tax Authorities on Individual Taxpayer Compliance and the role of Tax Sanctions as a moderating variable. Method: This study uses a quantitative method with primary data from 100 Individual Taxpayer respondents at KPP Pratama Tangerang Timur, selected through simple random sampling. Data analysis used multiple linear regression and Moderated Regression Analysis (MRA). Finding: The results showed that E-Filing, Tax Awareness, and Trust in Tax Authorities have a positive and significant effect on Individual Taxpayer Compliance. Tax Sanctions were found to be unable to moderate the effect of E-Filing, but can moderate the effect of Tax Awareness and Trust on Individual Taxpayer Compliance. Implication/Contribution: This study provides a theoretical contribution by extending the application of the Theory of Planned Behavior in the context of tax compliance, as well as a practical contribution for tax authorities in formulating policies that integrate technology, awareness, trust, and sanctions proportionally. Originality: The novelty of this study lies in examining the moderating role of tax sanctions, which is still limited in the literature, as well as the context of the study at KPP Pratama Tangerang Timur, which has not been widely researched.
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