_.gif)
_.gif)
The Effect of Motor Vehicle Tax Bleaching Program on Taxpayer's Behavior through the Mediation of Tax Paying Intention in Lampung Province
Abstract
Taxes are an instrument of state revenue so that various government efforts are made to increase taxpayer participation, one of which is through the tax whitening program. This study aims to analyze the effect of the tax whitening program organized by the Government of Lampung Province on the behavior of taxpayers either directly or through mediation of intention to pay taxes. The research subjects were determined by purposive sampling technique in order to obtain a sample of 65 taxpayers. Data analysis was carried out using the Partial Least Square method through the SmartPLS version 3.0 program. The results of the analysis show that: (1) the tax whitening program has a positive and significant effect on the intention to pay taxes, (2) the tax whitening program has a positive and significant effect on the behavior of taxpayers, (3) the intention to pay taxes has a positive and significant effect on the behavior of taxpayers (4) the intention to pay taxes can play a role in mediating the tax whitening program on the behavior of taxpayers.
Keywords
Full Text:
PDFReferences
Abdi, H. et al., 2016. “The Multiple Facets of Partial Least Squares and Related Methods”. Switzerland: Springer International.
Abdillah, W. & Jogiyanto, 2015. “Partial Least Square (PLS)”. Yogyakarta: Andi Offset.
Ajzen, I., 2015. “Consumer attitudes and behavior: the theory of planned behavior applied to food consumption decisions”. Rivista di Economia Agrari, LXX(2), pp. 121-138.
Andreas & Savitri, E., 2015. "The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance With Taxpayers Awareness as Mediating Variables". Procedia - Social and Behavioral Sciences 211, pp. 163-169.
Cooper, D. R. & Schindler, P. S., 2014. "Business Research Methods". New York: The McGraw-Hill.
Fitria, D. et al., 2019. "The Difference of Enterprises Taxpayers Compliance after Tax Amnesty". Journal of Economics and Policy, 12(1), pp. 86-99.
Flower, E. P., Freeman, P. & Gladwell, V. F., 2017. "The Development of Three Questionnaires to Assess Beliefs about Green Exercise". International Journal of Environment Research and Public Health, Volume 14, pp. 1-21.
Hair, J. F., Hult, G. T., Ringle, C. M. & Sarstedt, M., 2014. "A primer on partial least squares structural equation modeling (PLS-SEM)". United States of America: SAGE Publications, Inc.
Hendayana, Y. et.al. (2021). How Perception use of e-Filling Technology Enhance Knowledge of Indonesian Disability Taxpayers and Impact Tax Compliance. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4 (2): 1687-1696.
Hidayat, W. & Nugroho, A. A., 2010. "Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan". Jurnal Akuntansi dan Keuangan, 12(2), pp. 82-93.
Kartini, D. A., Suhadak & Azizah, D. F., 2016. "Pengaruh Persepsi Dan Perilaku Wajib Pajak Atas Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi". Jurnal Perpajakan, 10(1), pp. 1-8.
Manurung, A. H. & Lutfi, T. R., 2009. "Successful Financial Planne: A Complete Guide". Jakarta: Grasindo.
Marpaung, A. (2020). Zakat Regulation as a Reduction of Income Tax in Indonesia. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 3 (3): 2109-2116.
Oktaviani, R. M., 2015. "Determinant Of Tax Compliance With Intention As Mediation From Planned Behaviour Theory Perspective". Jurnal Bisnis dan Ekonomi, 22(1), pp. 85-95.
Rahayu, C. & Amirah, 2018. "Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor". Permana, 10(1), pp. 1-14.
Rahayu, S. K., 2010. "Perpajakan Indonesia, Konsep dan Aspek Formal". Yogyakarta: Graha Ilmu.
Sa’adah, N., 2018. "Tax amnesty policy as an effort to improve state revenues and investment growth". IOP Conf. Series: Earth and Environmental Science, Volume 175.
Sekaran, U. & Bougie, R., 2016. " Research Methods for Business: A Skill Building Approach". United Kingdom: John Willey & Sons.
Setiawan, Y., 2017. "Penghapusan Sanksi Administratif Pajak Kendaraan Bermotor Tahun 2015".
Siregar, R., Nasution, I.R., and Arifin, M.A. (2019). The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 2 (4): 385-400.
Solichah, N. N., Isnalita & Soewarno, N., 2019. "The Effect of E-Filing Implementation, Level of Tax Comprehension, and Tax Sanction on Formal Compliance of Individual Taxpayer". Advances in Economics, Business and Management Research, Volume 101, pp. 293-296.
Waluyo, 2017. "Tax Amnesty and Tax Administration System: An Empirical Study in Indonesia". European Research Studies Journal, 20(4), pp. 548-556.
Widajantie, T. D. & Anwar, S., 2020. "Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Kesadaran Wajib Pajak, Sosialisasi Pajak, Dan Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Pada Kantor Bersama Samsat Surabaya Selatan)". Behavioral Accounting Journal, 3(2), pp. 129-143.
Widyaningtyas, N. S., 2020. "Hubungan Antara Perilaku Wajib Pajak Dan Kebijakan Pajak Berdasarkan Sudut Pandang Behavioral Accounting". E-Jurnal Akuntansi, 30(1), pp. 14-27.
DOI: https://doi.org/10.33258/birci.v5i1.3590
Article Metrics
Abstract view : 183 timesPDF - 71 times
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.