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THE EFFECT OF TAXPAYER AWARENESS, TAX SANCTIONS AND TAX
KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE IN
TANGERANG CITY WITH TAX SOCIALIZATION AS A MODERATION
VARIABLE
David Manuel
1
, Jonnardi
2*
Tarumanagara University, West Jakarta, Indonesia
1,2
[email protected]
1
, jo[email protected]
2
ABSTRACT
This study aims to examine the effect of taxpayer awareness, tax sanctions, and tax knowledge on
individual taxpayer compliance in the city of Tangerang with tax socialization as a moderation variable.
Distribution of Google form questionnaires (primary data) with subjects, namely individual taxpayers in
the city of Tangerang, and processed using Smart PLS by testing data validity using convergent validity
and data reliability using composite reability &; Cronbach Alpha. The results obtained from this study
by bootstrapping method are that Taxpayer Awareness and Tax Knowledge have a significant influence
on taxpayer compliance while Tax sanctions do not have a significant effect on taxpayer compliance.
Meanwhile, tax socialization cannot moderate the effect of taxpayer awareness, tax sanctions, and tax
knowledge on taxpayer compliance. Submission of research to be input and information regarding
taxpayers' views on individual taxpayer compliance in Tangerang where the government can also
continue to improve and develop for state development to be more adequate and support taxpayers in
implementing their taxpayer compliance. It must also be effective and efficient so that taxpayers feel
facilitated in carrying out their compliance.
Keywords: Taxpayer awareness; Tax Sanctions; Tax Knowledge; Taxpayer Compliance
INTRODUCTION
Indonesia is a developing country that always tries to carry out development in all sectors.
This goal is to create a prosperous society so that development can be realized properly. One of
the supporting factors for this is to have large funds. There are three main sources of state revenue,
namely from the tax sector, the oil and gas sector, and the non-tax sector (Lubis, 2018, p. 2).
Taxes can be interpreted as contributions for the state that come from the people, based on laws
with no reciprocal merit directly from the state that are used to finance state households, namely
expenses for the wider community (Mardiasmo, 2018, p. 3). Because taxes are the main source
of state revenue, the government must continue to strive to increase tax revenue.
We know that no one is willing to pay taxes. This happens because the income they get is
reduced. Therefore, taxes can be said to be harsh because taxes can be forced. The level of
compliance of taxpayers in this country must be high, because this is one thing that greatly affects
tax revenue in Indonesia.
Tabel 1
DGT Tax Revenue Achievement 2015-2020
Information
2015
2016
2017
2018
2019
2020
Target
1294,26
1355,2
1283,57
1424
1577,56
1198,82
Realization
1061
1105,73
1151,03
1315
1332,06
758,6
Achievements
81,98%
81,59%
89,67%
92,35%
84,44%
63,28%
Source: CNBC Indonesia, 2021
The following is the achievement of DGT tax revenue in 2015-2020 showing a decrease
which means that there are still many people in Indonesia who are still not compliant to pay taxes.
Many Indonesians still do not have an NPWP even from the upper class, it is also a sign that
Indonesian people are reluctant to pay taxes and are still not really compliant. Indonesian people
also still do not know the benefits of paying taxes and consider this tax obligation as a form of
colonization against them. Especially with high tax rates, it gives an idea to the public to be
reluctant to pay taxes, even though in fact if the tax rate is low, it is not necessarily also that the
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community is more obedient to taxation.
Based on the data above, it can be concluded that individual taxpayer compliance is very
important to support the increase in state revenue from the tax sector as evidenced by the PPS
program. The government noted that in Policy I there were 82,456 registered certificates,
consisting of 4,067 parcels belonging to corporate taxpayers and 78,389 sukets belonging to
individual taxpayers. In Policy II, which is only for mandatory private persons, in fact, the number
is much more, it can almost reach as many as 225,603 packages
(https://ekonomi.bisnis.com/read/20220702/259/1550640/sri-mulyani-wajib-pajak perusahaan-
relatif-bersih-orang-pribadi-masih-jadi-pr). Based on the article, it can be seen that many
individual taxpayers are not compliant because it is found that many individual taxpayers have
apparently participated in the TA program who are now also participating in the PPS program.
Based on these data, it can be concluded that taxpayer compliance is very important, especially
individual taxpayers. This is the reason researchers conducted research on taxpayer compliance,
where someone can comply with taxpayers because there is a TA or PPS program only. In
accordance with the attribution theory that researchers will use, that is because there are certain
factors or impulses that make someone motivated to do this.
Taxpayer awareness can influence a person to comply with his obligations. Tax awareness
is a condition of someone who knows and understands taxes well. Government regulations and
tax socialization will move people to comply with their taxpayer obligations and make people
aware of their obligations. However, it is not easy to influence public awareness in paying taxes,
especially for taxable entrepreneurs to be obedient in paying taxes. There are still many
entrepreneurs who do not have an NPWP, because people consider that making an NPWP is very
difficult, or there are entrepreneurs who already have an NPWP but do not pay their tax
obligations, because these entrepreneurs consider that paying taxes will reduce income.
Therefore, researchers want to test whether with the new regulations in force today, increasingly
modern tax socialization by utilizing social media and the increase in income levels (UMR) at
this time the awareness of individual taxpayers is still low or has increased. Research results from
(Pravasanti & Pratiwi, 2021; Putra & Setiawan, 2020; Subarkah & Dewi, 2017; Yayuk et al.,
2017) shows that taxpayer awareness has a positive effect on taxpayer compliance while the
results of research from (Atarwaman, 2020; Nugroho et al., 2016; Wenny, 2022) shows that
taxpayer awareness has no effect on taxpayer compliance. There are inconsistencies in previous
test results, prompting researchers to retest with tax sanction variables on taxpayer compliance.
To be able to create taxpayers who comply with their obligations, it is also very important
that there are sanctions in taxes. With this tax sanction, the level of compliance of taxpayers will
be higher. Tax sanctions violated by taxpayers will make themselves a lot of harm. Sanctions for
people who are negligent in carrying out tax obligations can be in the form of administrative
sanctions or criminal sanctions. There are many new regulations regarding taxation and strict
sanctions for negligent taxpayers make researchers interested in researching research on these tax
sanctions. It is expected that with the new regulations and strict sanctions, Individual Taxpayer
Compliance will increase. Research results from (Ali et al., 2020; Atarwaman, 2020; Dewi et al., 2021;
Kurniawan & Daito, 2021; Lesmana & Setyadi, 2020; Septyana & Suprasto, 2019) shows that tax
sanctions have a positive effect on taxpayer compliance while the results of research from (Anggini
et al., 2021; Bt Yunus & Bt Ramli, 2017; Situmorang et al., 2019) shows that tax sanctions have no
effect on taxpayer compliance. Inconsistencies from the results of previous studies make
researchers interested in retesting this tax sanction variable.
Sufficient tax knowledge is also an important factor for the Indonesian government in order
to improve taxpayer compliance, especially having knowledge about a good and correct tax
collection system. The tax collection system is a very important element in creating a successful
tax collection. There are three types of tax collection systems, namely self assessment system,
official assessment system, and withholding system. The tax collection system in Indonesia is a
self-assessment system. The implementation of this self-assessment system is required so that
taxpayers can be active starting from registering, filling out SPT (Notification Letter) to reporting
their own tax obligations properly, correctly, and especially honestly. Therefore, the need for tax
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knowledge, especially regarding the self-assessment system. Researchers want to know the extent
of knowledge from taxpayers at this time. Sufficient taxation knowledge can make people become
compliant with taxes and this of course will make tax revenue increase. Research results from
(Ainul, 2021; Anggini et al., 2021; Erwanda et al., 2019; Lianty et al., 2017; Nugroho et al., 2016;
Septyana & Suprasto, 2019) shows that tax knowledge has a positive effect on taxpayer
compliance while the results of research from (Lesmana & Setyadi, 2020; Supriadi, 2018) shows
that tax knowledge has no effect on taxpayer compliance. There is an inconsistency in the results
of tax knowledge research on taxpayer compliance, therefore it is necessary to re-research with
the same vairabel.
To improve taxpayer compliance, tax socialization to the public is also needed. Tax
socialization is very important in improving taxpayer compliance. Tax socialization is an effort
from the Director General of Taxes in order to provide information and direction to the public
and taxpayers in particular regarding everything about taxation and laws and regulations. This
socialization can be done through communication media, print media such as newspapers,
magazines or audio-visual media such as radio or television. Researchers are interested in using
tax socialization as moderation of this research because there have been developments in
socializing taxation in our country starting from websites, ranging from social media about
taxation which makes taxpayers updated about taxation and is expected to increase taxpayer
awareness, tax sanctions, and tax knowledge from taxpayers so as to make taxpayers more
compliant. Research results from (Dewi et al., 2021; Lianty et al., 2017; Supriadi, 2018) shows
that tax socialization has a positive effect on taxpayer compliance, while the results of research
from (Ainul, 2021; Siahaan & Halimatusyadiah, 2019) shows that tax socialization has no effect
on taxpayer compliance.
The difference between the research that the researchers conducted and the previous study
is the addition of new independent variables, such as tax knowledge In addition to the addition of
independent variables, the difference between this study and previous research is in the
moderation variable, namely using tax socialization. Respondents in the previous study were
Corporate Taxpayers domiciled in Tangerang while respondents in the current researcher's
research were Individual Taxpayers at KPP Pratama East Tangerang. In the researcher's research
there are now differences in the indicators as well where researchers emphasize more to taxpayers
having a sense of awareness that they want to obey, recognize and have the intention of fulfilling
their tax obligations for taxpayer awareness variables. Tax sanctions as a means for Taxpayers to
carry out their tax obligations properly for tax sanction variables. Knowledge from taxpayers
regarding the field of taxation ranging from knowing the types of taxes that apply, tax rates,
calculating taxes owed, recording to filling. Tax socialization provided by the Director General
of Taxes in an effort to provide tax information and applicable tax regulations in order to produce
changes in knowledge, skills, and attitudes of the community, the business world, officials, and
government and non-government institutions so that they are encouraged to understand, be aware,
care, and contribute to carrying out tax obligations. Researchers conducted this study in 2022
because researchers want to know the level of compliance of individual taxpayers after the
COVID-19 pandemic such as how, whether there have been improvements and improvements
compared to before, because our country has begun to recover in terms of its economy plus the
PPS program is also expected to increase taxpayer compliance.
From the problems and theories expressed, the researcher conducted this study with the
title "The Effect of Taxpayer Awareness, Tax Sanctions, Tax Knowledge on Individual Taxpayer
Compliance In Tangerang City With Tax Socialization as a Moderation Variable.”
RESEARCH METHOD
The objects used in this study consist of dependent variables and independent variables.
The independent variable in this study is taxpayer awareness, tax sanctions, and tax socialization,
while the dependent variable in this study is taxpayer compliance with the addition of the
moderation variable is tax socialization. The object of this research was chosen with the aim that
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this research can provide answers and solutions to problems that may occur regarding taxpayer
compliance in carrying out their obligations. From this study, it can be seen whether taxpayer
awareness, tax sanctions, and tax socialization have an influence on taxpayer compliance with tax
socialization as moderation.
The population used in this study is Individual Taxpayers registered at KPP Pratama
Tangerang Timur. Respondents who will be used as a sample are respondents who have sufficient
knowledge and understanding of the variables to be studied so that good data results can be
obtained. Respondents who have sufficient knowledge and understanding can be seen from
taxpayers who are willing to report, calculate, fill in and pay their tax obligations properly and
correctly. Taxpayers who want to come to report, calculate, fill in and pay their tax obligations
correctly to the Tax Service Office (KPP) are people who comply with their tax obligations, where
to be able to comply means that the person has knowledge about taxes and understands the
applicable tax sanctions so that they have the awareness to pay taxes.
The sample selection technique to be used for this study is a simple random sampling
technique. This technique begins with making a list of all units of analysis contained in the
population, then from the list that has been made a number of units will be randomly selected to
be used as research samples. Every member of the population has an equal opportunity to be
sampled. In this study, the sample to be used by researchers is 100 respondents at KPP Pratama
East Tangerang. The number of samples is determined by researchers due to the large number of
existing populations and the limited time owned by researchers so that researchers are unlikely to
study and examine all completely, therefore researchers choose 100 respondents. Researchers
really expect research results that will produce accurate and valid outputs. Respondents who will
fill out this questionnaire are respondents who come to fulfill their tax obligations.
Based on the relationship between variables, frameworks and hypotheses that have been described
in the previous section, a research model was formed as berikut :
Model 1 :
KP1 i = α1 + β1.1KWPi + β1.2SPi + β1.3PPi + β1.4SoPi + Ꜫ1 i
Model 2 :
KP2 i = α2 + β2.1KWPi + β2.2SPi + β2.3PPi + β2.4KWP*SoPi + β2.5SP*SoPi + β2.6PP* SoPi
+ Ꜫ2 i
Where :
KP : Tax Compliance
KWP : Taxpayer Awareness
SP : Tax Sanctions
PP : Tax Knowledge
SoP : Tax Socialization
Ꜫ1 & Ꜫ2 : Errors in models 1 and 2
I : Data i
β1.1,.....,β2.6 : Regression coefficients in models 1 and 2
RESULTS AND DISCUSSION
This validity test aims to show the extent to which the measuring instrument is valid value.
A valid measuring instrument will have a small error rate so that the numbers it produces can be
trusted as actual numbers. Test validity using outer loading which is declared valid if the value is
greater than 0.50.
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Table 2 Loading Factor
Variable
Indicator
Loading Factor
Conclusion
Taxpayer
Awareness
X1.1
0.771
Valid
X1.2
0.631
Valid
X1.3
0.628
Valid
X1.4
0.186
Invalid
X1.5
0.767
Valid
Tax Sanctions
X2.1
0.776
Valid
X2.2
0.771
Valid
X2.3
0.515
Valid
X2.4
0.870
Valid
X2.5
0.389
Invalid
Tax Knowledge
X3.1
0.627
Valid
X3.2
0.658
Valid
X3.3
0.629
Valid
X3.4
0.748
Valid
X3.5
0.849
Valid
Taxpayer
Compliance
Y.1
0.830
Valid
Y.2
0.899
Valid
Y.3
0.712
Valid
Y.4
0.838
Valid
Y.5
0.866
Valid
Tax Socialization
Z.1
0.739
Valid
Z.2
0.826
Valid
Z.3
0.825
Valid
Z.4
0.752
Valid
Z.5
0.793
Valid
Source: Smart PLS data processing
Based on the results of the first data processing with taxpayer awareness variables, there is
1 invalid instrument (<0.7), namely X1.4 and the rest are valid (>0.7). The variable tax penalty
has 1 invalid instrument (<0.7), namely X2.5 and the rest is valid (>0.7) so that the loading factor
value <0.7 must be eliminated or removed from the model.
Table 3 Loading Factor
Variable
Indicator
Loading Factor
Conclusion
Taxpayer
Awareness
X1.1
0.830
Valid
X1.2
0.702
Valid
X1.3
0.696
Valid
X1.5
0.724
Valid
Tax Sanctions
X2.1
0.774
Valid
X2.2
0.772
Valid
X2.3
0.515
Valid
X2.4
0.871
Valid
X3.1
0.627
Valid
X3.2
0.659
Valid
X3.3
0.628
Valid
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Tax
Knowledge
X3.4
0.747
Valid
X3.5
0.849
Valid
Taxpayer
Compliance
Y.1
0.830
Valid
Y.2
0.900
Valid
Y.3
0.714
Valid
Y.4
0.837
Valid
Y.5
0.864
Valid
Tax Socialization
Z.1
0.739
Valid
Z.2
0.826
Valid
Z.3
0.825
Valid
Z.4
0.751
Valid
Z.5
0.793
Valid
Source: Smart PLS data processing
Based on the results of the second data processing, by eliminating some invalid
instruments, the value of the above instruments has met the criteria of more than 0.500.
Table 4 Construct Reliabilty & Validity
Variabel
Cronbach’s
Alpha
Composite
Reability
(rho_a)
Composite
Reability
(rho_c)
Average
Variance
Extracted
(AVE)
Taxpayer Awareness (X1)
0.744
0.769
0.828
0.548
Tax Sanctions (X2)
0.888
0.906
0.918
0.691
Tax Knowledge (X3)
0.755
0.790
0.832
0.501
Taxpayer Compliance (Y)
0.851
0.880
0.891
0.621
Tax Socialization (Z)
0.721
0.766
0.828
0.555
Sumber: Smart PLS data processing
Based on table 4 That the test results of Cronbach's Alpha & composite reliability show a
value of > 0.6 which means all variables are declared reliable. Based on table 3. That the results
of the Average Variance Extracted (AVE) test show a value of > 0.5 which means that all variables
in this study have met good convergent validity.
Table 5 Discriminant Validity
KWP
KWPOP
PP
SoP
SP
Sop X
KWP
Sop X SP
SoP X
PP
KWP (X1)
KWPOP (Y)
0.478
PP (X3)
0.580
0.663
SoP (Z)
0.447
0.556
0.793
SP (X2)
0.519
0.607
0.790
0.658
SoP X KWP
0.216
0.070
0.307
0.243
0.145
SoP X SP
0.093
0.176
0.129
0.169
0.142
0.402
SoP X PP
0.271
0.156
0.068
0.058
0.151
0.496
0.621
Sumber: Smart PLS data processing
From the results of table 5 shows that the DV value < 0.85, then these variables can be a good
comparison for the model
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Table 6 Hypothesis Testing Results
Relationships Between
Variables
Original
Sample
Sample
Mean
T
Statistics
P
Values
R
2
Adjusted
R
2
KWP -> KWPOP
0.205
0.196
2.015
0.044
SP -> KWPOP
0.130
0.137
1.202
0.230
PP -> KWPOP
0.328
0.355
2.445
0.015
0.474 0.429
SoP -> KWPOP
0.186
0.168
1.666
0.096
SoP*KWP -> KWPOP
-0.030
-0.050
0.301
0.764
SoP*SP -> KWPKB
0.095
0.086
1.224
0.221
SoP*PP-> KWPKB
-0.226
-0.200
1.852
0.064
Source: Smart PLS data processing
In table 6 it can be seen that the value of R2 is 0.474. In this test, it can also be seen that the
adjusted value of R2 is 0.429 or 42.9%, which means that 42.9% of taxpayer compliance variables
can be explained by taxpayer awareness, tax sanctions, tax knowledge, and tax socialization,
while the remaining 57.1% of taxpayer compliance variables are explained by other variables.
Taxpayer Awareness of Taxpayer Compliance
Taxpayer awareness in this study has an influence on taxpayer compliance. Based on the
results of the t-test the variable of taxpayer awareness (X1) on taxpayer compliance (Y) is 0.044
which means less than 0.05, it can be concluded that taxpayer awareness affects taxpayer
compliance. This is in accordance with the results of research conducted by (Pravasanti & Pratiwi,
2021; Putra & Setiawan, 2020; Subarkah & Dewi, 2017; Yayuk et al., 2017) which states that
there is a significant and positive relationship between taxpayer awareness and taxpayer
compliance. This means that with many levels of awareness from taxpayers will increasingly
encourage a taxpayer to comply with his obligations. That emerging awareness can automatically
increase compliance which is useful for the country in terms of country development.
Tax Sanctions on Taxpayer Compliance
Tax sanctions in this study have no influence on taxpayer compliance. Based on the results of the
tax sanction variable t test (X2) on taxpayer compliance (Y) is 0.230 which means greater than
0.05, it can be concluded that tax sanctions do not have a significant effect on taxpayer
compliance. The results of this study are different from the results of previous research, perhaps
because there has been a tax amnesty that can ease applicable tax sanctions, make tax sanctions a
little less severe and make one's taxpayer compliance still less.
Tax Knowledge of Taxpayer Compliance
Tax knowledge in this study has an influence on taxpayer compliance. Based on the results of the
tax knowledge variable t test (X3) on taxpayer compliance (Y) is 0.015 which means less than
0.05, it can be concluded that tax knowledge affects taxpayer compliance. The results of this study
are the same as the results of previous research conducted by (Ainul, 2021; Anggini et al., 2021;
Erwanda et al., 2019; Lianty et al., 2017; Nugroho et al., 2016; Septyana & Suprasto, 2019). That
said, tax knowledge has a significant effect on taxpayer compliance. This is because tax
knowledge contributes to taxpayer compliance through knowledge of PTKP, PKP, and tax rates,
having knowledge of sanctions if they commit violations, and having knowledge of tax
regulations through socialization. The knowledge in question is to understand and understand the
general provisions and payment procedures which include how to submit a Notification Letter
(SPT), payment, place of payment, fines, and deadlines for payment or reporting of tax returns.
Tax Socialization moderates Taxpayer Awareness of Taxpayer Compliance
Tax socialization in this study was not able to moderate the effect of taxpayer awareness on
taxpayer compliance. Based on the results of the tax socialization variable t test (Z) moderating
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taxpayer awareness (X1) on taxpayer compliance (Y) is 0.764 which means greater than 0.05, it
can be concluded that tax socialization is not able to moderate taxpayer awareness of taxpayer
compliance. This means that the more frequent or not tax socialization will not affect a taxpayer
to be more aware and compliant with his obligations. The awareness that arises automatically can
increase compliance that is useful for the state in terms of state development without the need for
significant tax socialization influence.
Tax Socialization moderates Tax Sanctions on Taxpayer Compliance
Tax socialization in this study was unable to moderate the effect of tax sanctions on taxpayer
compliance. Based on the results of the tax socialization variable t test (Z) moderating tax
sanctions (X2) on taxpayer compliance (Y) is 0.221 which means greater than 0.05, it can be
concluded that tax socialization is not able to moderate tax sanctions on taxpayer compliance.
This means that the more frequent or not tax socialization will not affect a taxpayer to be more
compliant with his obligations because they also still consider that the sanctions applied in our
country are still low, and many still disagree that tax sanctions can make someone comply with
his tax obligations.
Tax Socialization moderates Tax Knowledge on Taxpayer Compliance
Tax socialization in this study was not able to moderate the effect of tax knowledge on taxpayer
compliance. Based on the results of the t test of the tax socialization variable (Z) moderating tax
knowledge (X3) on taxpayer compliance (Y) is 0.064 which means greater than 0.05, it can be
concluded that tax socialization is not able to moderate tax knowledge on taxpayer compliance. This
means that the more frequent or not tax socialization will not affect tax knowledge on taxpayer
compliance. High tax knowledge will make people think by themselves that it is very important for us
to pay taxes, because obediently paying taxes will help state revenue.
.
CONCLUSION
The results of hypothesis testing conducted in this study using the test provide the following
conclusions: a) Taxpayer awareness has a significant influence on taxpayer compliance. This is
based on the results of the t test which shows the GIS value for the taxpayer awareness variable
is 0.044. This value is less than 0.05, so it can be concluded that taxpayer awareness has a
significant effect on taxpayer compliance. b) Tax sanctions do not have a significant effect on
taxpayer compliance. This is based on the results of the t test which shows the sig value for the
tax sanction variable is 0.230. This value is greater than 0.05, so it can be concluded that tax
sanctions do not have a significant effect on taxpayer compliance. c) Tax Knowledge has a
significant influence on taxpayer compliance. This is based on the results of the t test which shows
the sig value for the tax knowledge variable is 0.015. This value is less than 0.05, so it can be
concluded that tax knowledge has a significant effect on taxpayer compliance. d) Tax
socialization cannot moderate the effect of taxpayer awareness on taxpayer compliance. This is
based on the results of the t test which shows the sig value for the variable is 0.764. This value is
greater than 0.05, so it can be concluded that tax socialization cannot moderate the effect of
taxpayer awareness on taxpayer compliance. e) Tax socialization cannot moderate the effect of
tax sanctions on taxpayer compliance. This is based on the results of the t test which shows the
sig value for the variable is 0.221. This value is greater than 0.05, so it can be concluded that tax
socialization cannot moderate the effect of tax sanctions on taxpayer compliance. f) Tax
socialization cannot moderate the effect of tax knowledge on taxpayer compliance. This is based
on the results of the t test which shows the sig value for the variable is 0.064. This value is greater
than 0.05, so it can be concluded that tax socialization cannot moderate the effect of tax
knowledge on taxpayer compliance. g) Testing the coefficient of determination analysis in this
study shows an adjusted R square value of 0.429 or 42.9%, which means that 42.9% of taxpayer
compliance variables can be explained by taxpayer awareness, tax sanctions, tax knowledge, and
tax socialization, while the remaining 57.1% of taxpayer compliance variables are explained by
other variabl
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