THE ROLE OF TAX AWARENESS IN MEDIATING THE INFLUENCE OF SANCTIONS AND TAX SOCIALIZATION TO TAX COMPLIANCE (Empirical Study on Lecturers at Universitas Bung Hatta )

Yosfan Yunas, Reni Yuliviona, Popi Fauziati

Abstract


The timeliness of submitting the Annual Tax Return (SPT) is one of the indicators of taxpayers’ awareness and compliance in fulfilling their tax obligations. The optimization of state revenue, particularly from individual taxpayers, still faces challenges due to the low level of tax compliance. This study aims to analyze the effect of tax sanctions and tax socialization on taxpayer compliance, with tax awareness as a mediating variable.This study employs a quantitative approach with a causal research method. The research population consists of all lecturers at Universitas Bung Hatta. The sampling technique used is probability sampling with a cluster random sampling method, resulting in a total sample of 190 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that tax sanctions and tax socialization do not have a significant direct effect on taxpayer compliance. However, both variables have a positive and significant effect on tax awareness. Furthermore, tax awareness has a positive and significant effect on taxpayer compliance and fully mediates the effect of tax sanctions and tax socialization on taxpayer compliance. These findings suggest that improving taxpayer compliance is more effectively achieved through strengthening tax awareness rather than relying solely on direct approaches such as sanctions and tax socialization.
Keywords: tax sanctions; tax socialization; tax awareness; taxpayer compliance

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References


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DOI: https://doi.org/10.31846/jae.v14i2.1055

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