The effect of tax amnesty and taxpayer awareness to taxpayer compliance with financial condition as intervening variable

Authors

  • Oyong Lisa Gajayana University of Malang, Indonesia
  • Bambang Hermanto Politehnik LP3I Jakarta, Indonesia

Keywords:

Tax Amnesty, Taxpayer Awareness, Tax Compliance

Abstract

This study aimed to analyze the influence Tax Amnesties and awareness of taxpayer on the financial condition and taxpayer compliance, analyze the influence of financial condition on tax compliance and to analyze the influence of Tax Amnesties and awareness of taxpayers on tax compliance with financial conditions as moderating. Analysis using techniques Structural Equation Modeling (SEM). The result showed that Tax Amnesties and awareness of taxpayer have a significant effect on financial condition and taxpayer compliance. Then, the financial condition has a significant effect on tax compliance. The result also showed that Financial Condition is mediating the effect of Tax amnesties and tax payer’s awareness of tax compliance. The financial condition strengthens the relationship between the Tax amnesties and awareness of taxpayers with tax compliance in paying taxes. If the taxpayer has the willingness to pay tax, compliance in paying taxes will be high when supported with tax payer's financial condition.

Downloads

Download data is not yet available.

References

Agusti, A. F., & Vinola, H. (2009). Perpajakan: Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Peningkatan Penerimaan Pajak Yang Dimoderasi Oleh Pemeriksaan Pajak Pada Kpp Pratama.

Aryobimo, P. T., & Cahyonowati, N. (2012). Pengaruh Persepsi Wajib Pajak tentang Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan Wajib Pajak dan Preferensi Risiko sebagai Variabel Moderating (Studi Empiris terhadap Wajib Pajak Orang Pribadi di Kota Semarang) (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).

Bloomquist, K. M. (2003). US income inequality and tax evasion: A synthesis. Tax Notes International, 31(4), 347-368.

Fidel. (2010). Cara Mudah dan Praktis Memahami Masalah–Masalah Perpajakan. Jakarta: Murai Kencana.

Hadi, A., Handajani, L., & Putra, I. N. N. A. (2018). Financial Disclosure based on Web-ICT Determinants: Its Implications for Local Government Financial Performance in Indonesia. International Research Journal of Management, IT and Social Sciences (IRJMIS), 5(1), 72-85.

Harahap, S. S. (2004). Analisis Kritis Atas Laporan Keuangan. Edisi Pertama. Cetakan Keempat. Jakarta: PT. Raja Grafindo Persada.

Kustina, K. T., Dewi, I. G. A. A. O., Prena, G. D., & Utari, I. G. A. D. (2018). MSMEs Credit Distribution and Non-Performing Loan towards Banking Companies Profit in Indonesia. International Journal of Social Sciences and Humanities (IJSSH), 2(1), 10-23.

Larasati, L. D. (2013). Pengaruh Persepsi Tentang Sanksi Perpajakan, Kesadaran, Dan Karakteristik Personal Wajib Pajak Pada Kepatuhan Pelaporan Wajib Pajak Orang Pribadi (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Boyolali)(Doctoral dissertation, Universitas Muhammadiyah Surakarta).

Le Borgne, E., & Baer, K. (2008). Tax amnesties: Theory, trends, and some alternatives. International Monetary Fund.

Nasucha, C. (2004). Reformasi administrasi publik: teori dan praktik. Gramedia Widiasarana Indonesia (Grasindo).

Ngadiman, N., & Huslin, D. (2015). Pengaruh Sunset Policy, Tax Amnesty, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris di Kantor Pelayanan Pajak Pratama Jakarta Kembangan). Jurnal Akuntansi, 19(2), 225-241.

Nugroho, A. J. (2006). Pengaruh Sikap Wajib Pajak pada Pelaksanaan Sanksi Denda, Pelayanan Fiskus, dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Studi Empiris Terhadap Wajib Pajak Orang Pribadi di Kota Semarang. Unisversitas Diponegoro: Tesis Magister Akuntansi.

Pemayun, A. G. P., & Maheswari, A. I. A. (2017). Economic Impacts of Craftsman Statue on Community Based Tourism Development. International Journal of Social Sciences and Humanities (IJSSH), 1(3), 59-73.

Putri, A dan Jati, I. K. (2012). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Denpasar. E-Jurnal Akuntansi Universitas Udayana. Vol. 2 No.3: 661-677

Suandy, E. (2011). Perencanaan pajak. Jakarta: Salemba Empat.

Tiraada, T. A. (2013). Kesadaran perpajakan, sanksi pajak, sikap fiskus terhadap kepatuhan wpop di kabupaten minahasa selatan. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3).

Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing.

Published

2018-03-23

How to Cite

Lisa, O., & Hermanto, B. (2018). The effect of tax amnesty and taxpayer awareness to taxpayer compliance with financial condition as intervening variable. International Research Journal of Management, IT and Social Sciences, 5(2), 227–236. Retrieved from https://sloap.org/journals/index.php/irjmis/article/view/90

Issue

Vol. 5 No. 2 (2018): March

Section

Peer Review Articles
Copyright & Licensing

Articles published in the International Research Journal of Management, IT and Social sciences (IRJMIS) are available under Creative Commons Attribution Non-Commercial No Derivatives Licence (CC BY-NC-ND 4.0). Authors retain copyright in their work and grant IRJMIS right of first publication under CC BY-NC-ND 4.0. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of articles in this journal, and to use them for any other lawful purpose.

Articles published in IRJMIS can be copied, communicated and shared in their published form for non-commercial purposes provided full attribution is given to the author and the journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.

This copyright notice applies to articles published in IRJMIS volumes 7 onwards. Please read about the copyright notices for previous volumes under Journal History.