The Influence of Tax Knowledge and Taxpayer Compliance through Taxpayer Awareness
Keywords:
tax knowledge, taxpayer awareness, taxpayer complianceAbstract
This study aims to examine how tax knowledge influences taxpayer compliance with taxpayer awareness as a mediating variable. The research is causal in nature and employs a quantitative approach. A total of 125 respondents were selected using purposive sampling. Data were collected through questionnaires and analyzed using the Structural Equation Modeling (SEM) method. The results indicate that tax knowledge has a positive and significant effect on taxpayer awareness, while both taxpayer awareness and tax knowledge have a positive and significant effect on taxpayer compliance. The indirect effect analysis further reveals that taxpayer awareness acts as a mediator in the relationship between tax knowledge and taxpayer compliance. These findings demonstrate that increasing tax knowledge can enhance taxpayer compliance, both directly and indirectly, through greater taxpayer awareness. The abstract is written in English. It should contain the primary issues of study, the purpose of the study, the method or approach, the result of the study, and originality/value of this research.
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