Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayersâ€™ compliance moderated by compliance intentions
Nida Putri Rahmayanti,
Sutrisno T. and
Yeney Widya Prihatiningtias
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Nida Putri Rahmayanti: Ð ccounting DepÐ°rtment, BrÐ°wijÐ°yÐ° University, IndonesiÐ°
Sutrisno T.: Ð ccounting DepÐ°rtment, BrÐ°wijÐ°yÐ° University, IndonesiÐ°
Yeney Widya Prihatiningtias: Ð ccounting DepÐ°rtment, BrÐ°wijÐ°yÐ° University, IndonesiÐ°
International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 2, 118-124
This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayersâ€™ 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 taxpayersâ€™ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayersâ€™ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayerâ€™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
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Persistent link: https://EconPapers.repec.org/RePEc:rbs:ijbrss:v:9:y:2020:i:2:p:118-124
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