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The Effects of Modernization of System Tax Administration, Tax-Socialization, Trust in Tax-Authority on Tax Compliance Mediated by Taxpayer Awareness

Author

Listed:
  • Roberto Josua

    (Institute of Business and Informatics, Kwik Kian Gie, Indonesia)

  • Hanif Ismail

    (Institute of Business and Informatics, Kwik Kian Gie, Indonesia)

Abstract

This study uses taxpayer awareness as an intervening variable (Taxpayer Survey in North Jakarta) to investigate the effects of Modernization of tax system,socialization of tax, and trust in tax authorities on taxpayer compliance. The research data provides from questionnaire survey with 102 respondents. The data is processed using the SmartPLS-. And the result show below: (1) Taxpayer awareness is unaffected by the modernization of tax system; (2) Tax socialization is unaffected by the modernization of tax system; (3) Taxpayer awareness is influenced by the level of trust in the tax authorities; (4) Taxpayer awareness affects taxpayer compliance; and (5) Taxpayer compliance is unaffected by the modernization of tax system. (6) Taxpayer compliance is unaffected by tax socialization. (7) Taxpayer compliance is influenced by the level of confidence. (8) Taxpayer compliance is unaffected by the upgrading of the tax administration system facilitated by Taxpayer Awareness. (9) Taxpayer compliance is unaffected by tax socialization, which is mediated by taxpayer knowledge. (10) Taxpayer awareness has a significant impact as a mediator between taxpayer compliance and the level of trust in the tax authorities.

Suggested Citation

  • Roberto Josua & Hanif Ismail, 2025. "The Effects of Modernization of System Tax Administration, Tax-Socialization, Trust in Tax-Authority on Tax Compliance Mediated by Taxpayer Awareness," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 2643-2657, September.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-9:p:2643-2657
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    References listed on IDEAS

    as
    1. Kerly Randlane, 2016. "Tax Compliance as a System: Mapping the Field," International Journal of Public Administration, Taylor & Francis Journals, vol. 39(7), pages 515-525, June.
    2. Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021. "How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium," Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
    3. Benno Torgler, 2004. "Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," Economics of Governance, Springer, vol. 5(3), pages 235-253, November.
    4. Heang Boong Taing & Yongjin Chang, 2021. "Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior," International Journal of Public Administration, Taylor & Francis Journals, vol. 44(1), pages 62-73, January.
    5. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
    6. Benno Torgler, 2004. "Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," CREMA Working Paper Series 2004-01, Center for Research in Economics, Management and the Arts (CREMA).
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