Pengaruh pengetahuan dan digitalisasi perpajakan terhadap voluntary tax compliance dimediasi 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 dimediasi kepercayaan pada industri kecil menengah Jawa Timur. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4 (11). pp. 5084-5093. ISSN 26222205

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Abstract

INDONESIA:

Dilakukannya penelitian ini bertujuan ini adalah agar dapat memberikan bukti secara empiris mengenai: (1) adanya pengaruh pengetahuan perpajakan terhadap voluntary tax compliance. (2) pengaruh kepercayaan terhadap otoritas pajak memidiasi pengetahuan perpajakan dan voluntary tax compliance (3) Pengaruh digitalisasi perpajakan terhadap voluntary tax compiance (4) pengaruh kepercayaan memediasi digitalisasi perpajakan terhadap voluntary tax compliance. Dalam penelitian ini data dikumpulkan dengan menyebarkan kuesioner dengan diperoleh 264 sample yang kemudian diolah menggunakan software Smart PLS 3.0. Dalam penelitian ini tekhnik analisis data yang digunakan berupa SEM-PLS. Hasil penelitian ini menunjukan bahwa pengetahuan perpajakan berpengrauh positif terhadap voluntary tax compliance, Pengetahuan berpengarh positif terhadap kepercayaan, dan kepercayaan berpengaruh positif dalam memediasi pengetahuan dan voluntary tax compliance. Dalam penelitian ini juga menunjukkan pengaruh positif digitalisasi perpajakan terhadap voluntary tax compliance dan adanya pengaruh positif Digitalisasi Perpajakan terhadap kepercayaan, dan kepercayaan juga memiliki pengaruh positif dalam memediasi digitalisasi perpajakan terhadap voluntary tax compliance.

ENGLISH:

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 analysis technique 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 tax compliance. 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: Trust; Voluntary tax compliance; Small and medium industry
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
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 > 220405 Religion and Society
Divisions: Faculty of Economics > Department of Accounting
Depositing User: sri andriani
Date Deposited: 20 Nov 2022 23:18

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