Taxpayer compliance is the availability of a person to pay tax rights and obligations accompanied by established rules, which is the responsibility of every taxpayer to comply. The research was carried out with the aim of knowing taxpayer compliance with taxpayer awareness as a moderation that is influenced by the variables of tax disclosure, tax sanctions, and tax audits. The sample from this study is the obligatory tax registered at the Batam Indonesia Tax Service Office, where the sample is taken as many as 240 data with test data processed using SmartPLS 3.2.9 software. Findings in this study, the direct test, shows that taxpayer compliance is positively and significantly affected by tax sanctions, while tax audits and voluntary disclosure programs have no significant effect. The direct test also shows that taxpayer awareness moderates tax sanctions and tax audits on taxpayer compliance. However, taxpayer awareness does not moderate the voluntary disclosure program's relationship to taxpayer compliance. Implication this research has an impact on tax policies related to voluntary disclosure programs, tax sanctions, and tax inspections in improving tax compliance.
Afrida, A., & Kusuma, G. S. M. (2022). The influence of understanding and awareness on individual taxpayer compliance with tax socialization as a moderating variable. Balance: Journal of Accounting and Business, 7(1), 1–10. https://doi.org/10.32502/jab.v7i1.4564
Anggini, V., Lidyah, R., & Azwari, P. C. (2021). The effect of knowledge and sanctions on taxpayer compliance with religiosity as a moderating variable. Syntax Literate; Indonesian Scientific Journal, 6(6), 3080. https://doi.org/10.36418/syntax-literate.v6i6.1430
Bali, P. N. (2022). Can a voluntary disclosure program. National Vocational Accounting Symposium, X(Malang State Polytechnic), 6.
Batam City Government Appreciates Taxpayers. (2022). Retrieved from https://mediacenter.batam.go.id/2022/06/27/pemko-batam-apresiasi-wajib-pajak/
Darmayasa, IN, Pariani, PAR, & Mandia, IN (2022). Tax morale, audits, sanctions, tax compliance of MSMEs: The moderating role of tax awareness. Journal of Taxation and Public Finance, 3(2), 316–330.
DDTCNews, R. (2021). How many taxpayers are there in Indonesia now? This is what Sri Mulyani said News.Ddtc.Co.Id. Retrieved from https://news.ddtc.co.id/berapa-nomor-wajib-pajak-di-indonesia-kini-ini-kata-sri-mulyani-30916
DDTCNews, R. (2022a). Want to know the results of the 2022 PPS implementation? Check out this data from the Directorate General of Taxes . News.Ddtc.Co.Id. Retrieved from https://news.ddtc.co.id/mau-tahu-hasil-pelaksanaan-pps-2022-simak-data-dari-ditjen-pajak-ini-40264
DDTCNews, R. (2022b). Not reporting the annual tax return, the taxpayer's land and house were confiscated by the tax office. News.Ddtc.Co.Id. Retrieved from https://news.ddtc.co.id/tak-lapor-spt-tahunan-tanah--rumah-klik-wp-ini-disita-kantor-pajak-40300
Directorate General of Treasury. (2022). APBN Realization. Djpb.Kemenkeu.Go.Id. Retrieved from https://djpb.kemenkeu.go.id/portal/id/berita/lainnya/pengumuman/153-apbn.html
Fatmawati, S., & Adi, S. W. (2022). The influence of tax awareness, quality of fiscus services, level of tax understanding, level of income and tax sanctions on taxpayer compliance in paying motor vehicle taxes (Empirical study at SAMSAT in Surakarta City). Journal of Economics and Business, 11(1), 883–890.
Finrely, C., & Ardiansyah, A. (2022). Effectiveness of eliminating tax administration sanctions through voluntary disclosure programs in increasing voluntary tax compliance. Journal of Citizenship, 6(2), 4365–4374.
https://journal.upy.ac.id/index.php/pkn/article/view/3716
Forecast, S. (2021). RI's tax ratio is still low compared to other ASEAN countries. Sindonews.Com. Retrieved from https://ekbis.sindonews.com/read/415088/33/rasio-pajak-ri-masih-dunia-dicepat-negara-asean-lain-1619870710
Furadantin, N. R. (2018). Data analysis using the SmartPLS application v.3.2.7 2018. Academia (Accelerating the World's Research), 3.2.7, 1–8.
Gaol, R. L., & Sarumaha, F. H. (2022). The influence of taxpayer awareness, fiscus services, taxpayer counseling, tax audits and tax sanctions on individual taxpayer compliance at the Medan Petisah Pratama Tax Service Office. Jrak, 8(1), 134–140.
Halawa, J., & Saragih, J. L. (2017). The influence of tax awareness, tax sanctions, fiscus attitudes, on mandatory compliance at KPP Pratama Lubuk Pakam. 3(2), 243–256. http://103.76.21.184/index.php/JRAK/article/view/449
Hantono, H., & Sianturi, R. F. S. (2021). The influence of tax knowledge, tax sanctions on tax compliance in MSMEs in Medan City. Journal of Auditing and Taxation (JAP), 1(1), 27–40. https://doi.org/10.47709/jap.v1i1.1176
Imani, F. M., & Furqon, I. K. (2022). The influence of knowledge, sanctions, awareness and service quality of tax officers on tax compliance. Journal of Sharia Finance and Banking, 2(1), 53–72. http://e-journal.iainpekalongan.ac.id/index.php/velocity/article/view/5080/2367
Irawan, F., & Raras, P. (2021). Voluntary disclosure program to improve tax compliance during the Covid-19 pandemic. Community Servic, 1(2), 86–93.
https://doi.org/10.54957/pengmasku.v1i2.107
Leni Masnidar Nasution. (2017). Leni masnidar nasution's descriptive statistics. Wisdom, 14(1), 49–55.
Listyowati, Samrotun, Y. C., & Suhendro. (2018). Factors that influence taxpayer compliance in paying taxes. Airlangga Journal of Accounting and Business Research, 3(1), 372–395. https://doi.org/10.31093/jraba.v3i1.94
Mansur, F., Maiyarni, R., Prasetyo, E., & Hernando, R. (2022). The influence of tax knowledge, tax awareness and tax rates on tax compliance of Jambi City SME taxpayers. E-Journal of Economic Perspectives and Regional Development, 11(1), 69–82. https://doi.org/10.22437/pdpd.v11i1.17432
Mimi, & Mulyani, S. D. (2022). The influence of tax services, supervision and audits on corporate taxpayer compliance moderated by digitalization of tax administration. Trisakti Master of Accounting Journal, 9(1), 37–54.
https://doi.org/10.25105/jmat.v9i1.10573
Muh. Syahru Ramadhan, Samsudin, R. L. (2022). Analysis of determinants affecting rural and urban land and building taxpayer compliance in Dompu Regency with taxpayer awareness as a moderating variable. Madani Multidisciplinarity, 2(1), 22.
Ningtyas, A. S. C., & Aisyaturrahmi. (2022). The urgency of the voluntary disclosure program (Tax amnesty volume ii) based on the taxpayer's point of view. Journal of Accounting and Finance, 10(1), 51–62. https://doi.org/10.29103/jak.v10i1.6611
Pawama, S. D., & Warongan, J. D. L. (2022). the influence of the implementation of law number 9 of 2017 and taxpayer awareness of individual taxpayer compliance in MSMEs in Manado City. Journal of Accounting Research, 17(1), 34–44.
Peilouw, C. T. (2022). Taxpayer compliance and voluntary disclosure programs. Journal of Accounting and Financial Studies, 5(2), 243–253.
Primasari, S., & Hendrani, A. (2022). Fair value: Scientific Journal of Accounting and Finance the influence of tax complexity, tax audits and tax sanctions on taxpayer compliance. Scientific Journal of Accounting and Finance, 5(4), 2022. https://www.kemenkeu.go.id/
Putu, Sri, M., Permatasari, D., Ketut, N., & Aryani, L. (2019). Accounting e-journal influence of awareness, service quality, knowledge of taxation, and tax sanctions on taxpayer compliance advertisement Faculty of Economics and Business, Udayana University (Unud), Bali, Indonesia Introduction Badung Regency experiences. 28(1), 748–773.
Saadah, L. U. (2021). The influence of the level of tax awareness, knowledge and understanding, fiscus services on taxpayer compliance (Empirical study of individual taxpayers registered at KPP Pratama Bojonegoro). EcoBus: Journal of Economics & Business, 2(1), 32–40. https://doi.org/10.46821/ekobis.v2i1.210
Safaah, N., Mayasari, E., Hasanah, M., & Kabib, N. (2022). Analysis of factors that influence the level of personal taxpayer compliance in Salatiga City. 01(02), 85–103.
Safiq, M. (2020). The moderating effect of taxpayer awareness in the relationship between factors that influence tax paying compliance and tax paying compliance. Journal of Accounting and Finance, 5(46), 220–238.
https://journal.unsika.ac.id/index.php/accounthink/article/view/4051
Santhi, K. A., Mendra, N. P. Y., & Saitri, P. W. (2022). The influence of tax sanctions, modern tax administration systems, quality of tax services, tax rates and tax audits on the level of compliance of individual taxpayers. Charisma Journal, 4(1), 376–386.
Tax Performance until August 2022 Reaches IDR 1,171.8 trillion, Grows 58.1%. (2022). Retrieved from https://www.kemenkeu.go.id/information-publik/publikasi/berita-utama/Kinerja-Pajak-Hingga-Agustus-2022
Teapriangga, A. (2020). Trends in the development of tax ratios in ASEAN countries. News.Ddtc.Co.Id. Retrieved from https://news.ddtc.co.id/tren-perkembangan-rasio-pajak-di-negara-negara-asean-20194
Wardana, A. R., & Efendi, D. (2020). The influence of perceptions of justice, convenience and taxpayer awareness on taxpayer compliance PP No. 46 of 2013. Journal of Accounting Science and Research, 9(11), 1–13.
Wildan, M. (2022). As of April 30 2022, the formal compliance ratio of new corporate taxpayers is 54 percent. News.Ddtc.Co.Id. Retrieved from https://news.ddtc.co.id/anggaran-30-april-2022-rasio-kepatuhan-formal-wp-badan-baru-54-persen-39035
Dewi, S., Paskaris, Hashim, H. I. C., & Halim, J. (2024). An Empirical Investigation of the Relationship between Tax Audit and Taxpayer Compliance: The Mediating Role of Voluntary Disclosure Program. International Journal of Academic Research in Business and Social Sciences, 14(12), 2253–2266.
Copyright: © 2024 The Author(s)
Published by Knowledge Words Publications (www.kwpublications.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode
