The Effect of Taxpayer Awareness and Tax Sanctions on Motor Vehicle Taxpayer Compliance with Intention to Pay Taxes as An Intervening Variable

Dewi Anjani, Edy Siswanto

Abstract


This study aims to analyze the influence of taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance, with intention to pay taxes as an intervening variable in Kendal Regency. This quantitative study uses primary data collected through questionnaires distributed to 100 motor vehicle taxpayers selected through purposive sampling. Data were analyzed using path analysis and the Sobel test through SPSS 25. The results of the study indicate that taxpayer awareness and tax sanctions have a positive and significant effect on intention to pay taxess. Taxpayer awareness and intention to pay taxess also have a positive and significant direct effect on taxpayer compliance. However, tax sanctions do not directly affect taxpayer compliance. Furthermore, the Sobel test proves that intention to pay taxess significantly mediate the effect of taxpayer awareness and tax sanctions on taxpayer compliance. Therefore, tax authorities are advised to focus more on educational programs to increase taxpayer awareness and encourage their intention to pay taxes, rather than relying solely on strict sanction enforcement .

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor, dengan niat membayar pajak sebagai variabel intervening di Kabupaten Kendal. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui kuesioner yang dibagikan kepada 100 wajib pajak kendaraan bermotor yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan analisis jalur (path analysis) dan uji Sobel dengan bantuan perangkat lunak SPSS 25.

Hasil penelitian menunjukkan bahwa kesadaran wajib pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap niat membayar pajak. Kesadaran wajib pajak dan niat membayar pajak juga memiliki pengaruh langsung yang positif dan signifikan terhadap kepatuhan wajib pajak. Namun, sanksi pajak tidak berpengaruh secara langsung terhadap kepatuhan wajib pajak. Selanjutnya, hasil uji Sobel membuktikan bahwa niat membayar pajak secara signifikan memediasi pengaruh kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Oleh karena itu, otoritas perpajakan disarankan untuk lebih memprioritaskan program edukasi guna meningkatkan kesadaran wajib pajak dan mendorong niat mereka untuk membayar pajak, daripada hanya mengandalkan penegakan sanksi yang ketat


Keywords


Taxpayer awareness; tax sanctions; intention to pay taxes; taxpayer compliance.

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References


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DOI: https://doi.org/10.24167/jemap.v9i2.16086

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