Taxpayer Awareness as a Moderator of the Influence of Taxpayer Income and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Taxes in Ndona District

Yulita Londa (), Falentina Lucia Band and Herlina Theodensia D. Doke
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Yulita Londa: University of Flores, Faculty of Economics
Falentina Lucia Band: University of Flores, Faculty of Economics
Herlina Theodensia D. Doke: University of Flores, Faculty of Economics

A chapter in Proceedings of the 2nd International Conference on Business, Accounting, Banking, and Economics (ICBABE 2025), 2025, pp 333-347 from Springer

Abstract: Abstract The purpose of this study is to determine the effect of taxpayer income and tax sanctions on taxpayer compliance in paying land and building taxes, moderated by taxpayer awareness. This research is quantitative in nature. The population in this study consists of land and building taxpayers in Ndona District up to the year 2023, totaling 5,418 individuals. The sampling technique used is purposive sampling, with a sample size of 100 taxpayers. Primary data for this study was collected through a questionnaire. The data was analyzed using multiple regression processed with IBM SPSS Statistics Version 29. The results of the study show that:(1) Taxpayer income has a significant effect on compliance in paying land and building taxes. The test results show a coefficient value for the taxpayer income variable of 0.526 with a t-value > t-table (5.228 > 1.9853) and a significance value of 0.001 0.05. (3) Taxpayer awareness strengthens the effect of taxpayer income on compliance in paying land and building taxes. The test results show a coefficient value of 0.044 with a t-value > t-table (4.129 > 1.9853) and a significance value of 0.000 t-table (2.919 > 1.9853) and a significance value of 0.000

Keywords: Income; Awareness; Sanctions; Compliance; Taxpayer; Land and Building Tax (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-862-2_29

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