Sumatriani, SUMATRIANI and Syamsuddin, Syamsuddin and Muslimin, Muslimin (2022) SOSIALISASI HARMONISASI PERATURAN PERPAJAKAN DAN PROGRAM PENGUNGKAPAN SUKARELA TERHADAP PENERIMAAN PAJAK DENGAN PENGETAHUAN SEBAGAI VARIABEL INTERVENING (STUDI WAJIB PAJAK PRIBADI PADA KPP PRATAMA MAKASSAR UTARA). SNP2M, 7: 18. pp. 98-103. ISSN 2963-2242
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Abstract
The aims of this study are to examine and analyze: The effect of socialization of the Law on the Harmonization of Tax
Regulations on knowledge of taxation and tax revenue, The effect of the voluntary disclosure program (PPS) on tax
knowledge and tax revenue, The tax knowledge in mediating the effect of socialization of the Law on the Harmonization
of Tax Regulations on tax revenues, The tax knowledge in mediating the effect of voluntary disclosure programs on tax
revenues. The research population is a personal taxpayer registered at the KPP Pratama North Makassar. The number of
research samples was 100 respondents using the slovin formula. Data analysis using Partial Least Square (WarpPLS)
analysis tool. The results showed that the Socialization of the Law on the Harmonization of Tax Regulations had a
significant effect on increasing tax knowledge, but had no significant effect on tax revenues. The voluntary disclosure
program has a significant effect on increasing tax knowledge and tax revenue. Tax knowledge is a mediating variable in
the effect of socialization of the Law on the Harmonization of Tax Regulations on tax revenue, while tax knowledge is not
a mediating variable in the effect of voluntary disclosure program on tax revenue.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Socialization, voluntary disclosure program, personal taxpayer |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Jurusan Administrasi Niaga > D4 Administrasi Bisnis |
| Depositing User: | Syamsuddin |
| Date Deposited: | 15 Jun 2023 21:44 |
| Last Modified: | 15 Jun 2023 21:44 |
| URI: | https://repository.poliupg.ac.id/id/eprint/3507 |
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