Economics, Econometrics and Finance
3 years ago

Taxpayer knowledge and socialization boost compliance, sanctions make it stronger

Point of View Research Accounting and Auditing
The Influence of Taxpayer Knowledge and Tax Socialization on Taxpayer Compliance with the Firmness of Tax Sanctions as Moderation Variables
Muhammad Faisal Rahmat

Paper Summary

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The study looked at how taxpayer knowledge and socialization about taxes affect taxpayer compliance, with the strictness of tax sanctions playing a role. Data was collected from taxpayers in South Makassar using online questionnaires. The results showed that knowing more about taxes and being socialized about them positively influenced taxpayer compliance. Additionally, when tax sanctions are strict, the relationship between taxpayer knowledge and compliance, as well as between socialization and compliance, becomes stronger.