EconPapers    
Economics at your fingertips  
 

Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions

Nida Putri Rahmayanti, Sutrisno T. and Yeney Widya Prihatiningtias
Additional contact information
Nida Putri Rahmayanti: Рccounting Depаrtment, Brаwijаyа University, Indonesiа
Sutrisno T.: Рccounting Depаrtment, Brаwijаyа University, Indonesiа
Yeney Widya Prihatiningtias: Рccounting Depаrtment, Brаwijаyа University, Indonesiа

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 2, 118-124

Abstract: This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes. Key Words: Tax Penalties, Tax Audit, taxpayers awareness, taxpayers' compliance

Date: 2020
References: View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
https://doi.org/10.20525/ijrbs.v9i2.633 (application/pdf)
https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/633/534 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rbs:ijbrss:v:9:y:2020:i:2:p:118-124

Access Statistics for this article

International Journal of Research in Business and Social Science (2147-4478) is currently edited by Umit Hacioglu

More articles in International Journal of Research in Business and Social Science (2147-4478) from Center for the Strategic Studies in Business and Finance Istanbul Medipol University, School of Business. Contact information at EDIRC.
Bibliographic data for series maintained by Umit Hacioglu ().

 
Page updated 2020-05-02
Handle: RePEc:rbs:ijbrss:v:9:y:2020:i:2:p:118-124