Pengaruh Kesadaran Wajib Pajak dan Pemahaman Peraturan Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Sanksi Pajak sebagai Variabel Moderasi

Lestari, Putri Dwi Puji (2025) Pengaruh Kesadaran Wajib Pajak dan Pemahaman Peraturan Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Sanksi Pajak sebagai Variabel Moderasi. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose - This research aims to obtain empirical evidence regarding the influence of Taxpayer Awareness and Understanding of Tax Regulations on motor vehicle Taxpayer Compliance with Tax Sanctions as a moderating variable. Design/methodology/approach – This method uses a type of quantitative research with units of analysis at the individual level, namely employees in the private sector, BUMN, education sector, government employees, owning their own business and owning private motorized vehicles in Bekasi Regency, especially in Tambun Selatan, Babelan and Cibitung sub-districts, with minimal researcher involvement. The total sample in this study was 365 respondents obtained through snowball sampling techniques, and the data collection method was carried out by distributing questionnaires. To get the results of this research, researchers used PLS SEM Version 4.0 Findings – The results of this study found that Taxpayer Awareness has a positive and significant influence on Taxpayer Compliance, Understanding of Tax Regulations has a positive and significant influence on Taxpayer Compliance, tax sanctions have a positive and significant influence on Taxpayer Compliance, Tax Sanctions can strengthen the relationship between Taxpayer Awareness and Taxpayer Compliance, Tax Sanctions can strengthen the relationship between Understanding of Tax Regulations and Taxpayer Compliance. Originality/value – This research focuses on Taxpayer Compliance, which is measured through four main dimensions, namely registering, calculating, reporting and paying. The Taxpayer Awareness variable is analyzed through three dimensions, namely the taxpayer's perception of the use of tax funds, the level of knowledge in awareness of paying taxes, and the taxpayer's financial condition. Meanwhile, the variable Understanding Tax Regulations is measured based on the dimensions of knowledge regarding general provisions and procedures for taxation, knowledge of tax functions, and compliance in calculating and paying taxes. This research also uses Tax Sanctions as a moderating variable, which is studied through two dimensions, namely usefulness and technicality. In addition, this research also carried out an expansion test on each dimension in the taxpayer awareness variable, especially the dimension of taxpayer perception of the use of tax funds, level of knowledge in awareness of paying taxes, and taxpayer financial condition, in order to identify in more depth the specific influence of each of these dimensions on Taxpayer Compliance.

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