IDEAS home Printed from https://ideas.repec.org/a/rbs/ijbrss/v9y2020i2p118-124.html
   My bibliography  Save this article

Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers compliance moderated by compliance intentions

Author

Listed:
  • Nida Putri Rahmayanti

    (Рccounting Depаrtment, Brаwijаyа University, Indonesiа)

  • Sutrisno T.

    (Рccounting Depаrtment, Brаwijаyа University, Indonesiа)

  • Yeney Widya Prihatiningtias

    (Рccounting Depаrtment, Brаwijаyа University, Indonesiа)

Abstract

This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes. Key Words: Tax Penalties, Tax Audit, taxpayers awareness, taxpayers compliance

Suggested Citation

  • Nida Putri Rahmayanti & Sutrisno T. & Yeney Widya Prihatiningtias, 2020. "Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers compliance moderated by compliance intentions," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(2), pages 118-124, March.
    • Handle: RePEc:rbs:ijbrss:v:9:y:2020:i:2:p:118-124
    DOI: 10.20525/ijrbs.v9i2.633
    as

    Download full text from publisher

    File URL: https://doi.org/10.20525/ijrbs.v9i2.633
    Download Restriction: no
    File URL: https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/633/534
    Download Restriction: no
    File URL: https://libkey.io/10.20525/ijrbs.v9i2.633?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rebecca Maquiling, 2023. "Factors influencing voluntary tax compliance of self-employed individuals in Davao city," Technium Business and Management, Technium Science, vol. 4(1), pages 39-55.
    2. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2023. "Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises," SAGE Open, , vol. 13(2), pages 21582440231, June.
    3. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2022. "Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis," Sustainability, MDPI, vol. 14(16), pages 1-18, August.
    4. Naeem Hayat & Anas A. Salameh & Abdullah Al Mamun & Mohd Helmi Ali & Zafir Khan Mohamed Makhbul, 2022. "Tax Compliance Behavior Among Malaysian Taxpayers: A Dual-stage PLS-SEM and ANN Analysis," SAGE Open, , vol. 12(3), pages 21582440221, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijbrss:v:9:y:2020:i:2:p:118-124. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ssbffea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.