Evaluation of the Effectiveness of the Tax Legal System in Increasing Tax Compliance: The Role of Tax Sanctions, Tax Awareness, and Fiscus Services
(Pages 2473-2484)Lady Karlinah1,*, Meutia2, Imam Abu Hanifah3, and Iis Ismawati4,*
1Student of Doctoral Program in Accounting, Sultan Ageng Tirtayasa University, Banten, Indonesia/ Department of Accounting, Faculty of Economics, Business and Social Sciences, Matana University, Tangerang, Banten, 15810, Indonesia.
2Professor at the Faculty of Economics and Business, Sultan Ageng Tirtayasa University, Banten, 42122, Indonesia.
3,4Department of Accounting, Faculty of Economics and Business, Sultan Ageng Tirtayasa University, Banten, 42122, Indonesia.
DOI: https://doi.org/10.55365/1923.x2023.21.263
Abstract:
For all nations, including Indonesia, the ongoing economic recovery conditions brought on by the Covid19 pandemic remain a problem. The goal of this study is to ascertain how tax awareness may act as a mediating factor in the relationship between tax penalties and the effectiveness of fiscal services in ensuring that micro, small, and medium-sized businesses in Indonesia comply with tax laws. This study aims to raise gross domestic product in order to improve the economy's condition. 11,510 MSMEs operating in the food and beverage sector in West Java make up the population used in this study. Purposive sampling is used in the sample process, and there were 150 responders overall. The Structural Equation Model with Amos 24-assisted processing is the statistical technique employed.
Keywords:
Tax sanctions, Fiscus service quality, taxpayer awareness, MSME taxpayer compliance.
How to Cite:
Lady Karlinah, Meutia, Imam Abu Hanifah, and Iis Ismawati. Evaluation of the Effectiveness of the Tax Legal System in Increasing Tax Compliance: The Role of Tax Sanctions, Tax Awareness, and Fiscus Services. [ref]: vol.21.2023. available at: https://refpress.org/ref-vol21-a263/
Licensee REF Press This is an open access article licensed under the terms of the Creative Commons Attribution Non-Commercial License (http://creativecommons.org/licenses/by-nc/3.0/) which permits unrestricted, non-commercial use, distribution and reproduction in any medium, provided the work is properly cited.