The Influence of Tax Sanction Avoidance and Taxpayer Income on Motor Vehicle Tax Compliance in Jakarta with Taxpayer Awareness as Moderation

M. Marilyn, H. Ruslim
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引用次数: 1

Abstract

This study aims to examine the effect of tax sanctions avoidance and the amount of taxpayer income on the compliance of motor vehicle taxpayers in Jakarta with taxpayer awareness as moderation. The distribution of the Google form questionnaire (primary data) with the subject, namely motor vehicle taxpayers whose vehicles have Jakarta plates (plate B), and processed using Smart PLS by testing data validity using outer loading and data reliability using construct reliability and validity. The result obtained by this research by bootstrapping method is that the avoidance of tax sanctions has no effect. In contrast, the amount of taxpayer income and taxpayer awareness have a significant positive effect on motor vehicle taxpayer compliance, and taxpayer awareness does not moderate the effect of tax penalty avoidance and the amount of taxpayer income on motor vehicle taxpayer compliance. Submission of research to be input and information regarding the views of taxpayers regarding the compliance of motor vehicle taxpayers in Jakarta where the government can also continue to improve and develop facilities continue to be adequate and support taxpayers in carrying out their taxpayer compliance. This facility must also be effective and efficient so that taxpayers feel facilitated in carrying out their compliance.
税收制裁规避和纳税人收入对雅加达机动车税收合规性的影响——以纳税人意识为调节
本研究旨在考察税收制裁规避和纳税人收入金额对雅加达机动车纳税人合规性的影响,以纳税人意识为调节。以雅加达车牌(B牌)机动车纳税人为调查对象,发放谷歌表格问卷(原始数据),采用Smart PLS进行处理,采用外载荷法检验数据效度,采用结构信度和效度法检验数据信度。本研究采用自举方法得到的结果是,税收制裁的规避没有效果。相反,纳税人收入数额和纳税人意识对机动车纳税人合规性有显著的正向影响,纳税人意识不调节避税和纳税人收入数额对机动车纳税人合规性的影响。提交的研究要输入和信息,关于纳税人的意见,关于机动车纳税人在雅加达的合规性,政府也可以继续改善和发展设施,继续是足够的,并支持纳税人在执行他们的纳税人合规。这种便利还必须是有效和高效的,以便纳税人在履行其义务时感到便利。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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