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  • 标题:The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy
  • 本地全文:下载
  • 作者:Rachmawati Meita Oktaviani ; Hanif Kurnia ; Sunarto
  • 期刊名称:Accounting
  • 印刷版ISSN:2369-7393
  • 电子版ISSN:2369-7407
  • 出版年度:2019
  • 卷号:6
  • 期号:2
  • 页码:89-96
  • DOI:10.5267/j.ac.2019.12.004
  • 出版社:Growing Science
  • 摘要:The purpose of this study is to analyze the effects of taxpayer knowledge and taxation socialization on taxpayer compliance mediated by taxpayer awareness. This study uses purposive sampling for determining respondents from taxpayers of free workers registered in the west Semarang, Indonesia. Data is analyzed using regression and path analysis. The results of the study reveal that taxpayer knowledge and taxation socialization had a significant effect on taxpayer compliance and awareness. Taxpayer awareness further partially mediates the relationships between taxpayer knowledge and taxation socialization on taxpayer compliance. Therefore, for developing Indonesian economy, the government should provide an understanding that people are required to pay taxes voluntarily and with full awareness as good citizens.
  • 关键词:Taxpayer knowledge; Taxation socialization; Taxpayer awareness; Taxpayer compliance
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