Pengaruh pengetahuan dan digitalisasi perpajakan terhadap voluntary tax compliance di mediasi kepercayaan pada industri kecil menengah Jawa Timur

Muvidah, Alievia Robiatul and Andriani, Sri ORCID: https://orcid.org/0000-0001-5872-5117 (2022) Pengaruh pengetahuan dan digitalisasi perpajakan terhadap voluntary tax compliance di mediasi kepercayaan pada industri kecil menengah Jawa Timur. Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan, 4 (11). pp. 5084-5093. ISSN P-ISSN: 2622-2191 E-ISSN : 2622-2205

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Abstract

The purpose of this research is to provide empirical evidence regarding: (1) the effect of tax knowledge on voluntary tax compliance. (2) the effect of trust in tax authorities mediating tax knowledge and voluntary tax compliance (3) The effect of tax digitalization on voluntary tax compliance (4) the influence of trust mediating tax digitalization on voluntary tax compliance. In this study, data was collected by distributing questionnaires to obtain 264 samples which were then processed using Smart PLS 3.0 software. In this study, the data analysistechnique used was SEM-PLS. The results of this study indicate that knowledge of taxation has a positive effect on voluntary tax compliance, knowledge has a positive effect on trust, and trust has a positive effect on mediating knowledge and voluntary taxcompliance. This study also shows the positive effect of tax digitization on voluntary tax compliance and the positive effect of Tax Digitalization on trust, and trust also has a positive influence in mediating tax digitalization on voluntary tax compliance

Item Type: Journal Article
Keywords: voluntary tax compliance; knowledge; digitization; trust; voluntary tax compliance; small and medium industry
Subjects: 14 ECONOMICS > 1402 Applied Economics > 140215 Public Economics- Taxation and Revenue
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150116 Educational Accounting
22 PHILOSOPHY AND RELIGIOUS STUDIES > 2204 Religion and Religious Studies > 220403 Islamic Studies
22 PHILOSOPHY AND RELIGIOUS STUDIES > 2204 Religion and Religious Studies > 220403 Islamic Studies > 22040304 Fiqh, Ushul Fiqh, Islamic Jurisprudence, and related science
Divisions: Faculty of Economics > Department of Accounting
Depositing User: sri andriani
Date Deposited: 11 Nov 2022 08:58

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