The role of taxpayers’ education in mediating the relationship between tax sanctions and taxpayers’ motivations to use e-filling

Authors

  • Yudi Prihandono Universitas Pendidikan Nasional
  • I Gusti Ayu Agung Omika Dewi Universitas Pendidikan Nasional

Abstract

This study aimed to test empirically the effect of tax-payers educational status to the corerelation between the taxpayers’ perceptions about tax sanctions and taxpayers’ willingness in reporting tax using e-Filling. This study used tax-payers educational status as moderated variable, taxpayers’ perceptions about tax sanctions as independent variable, and taxpayers’ willingness in reporting tax using e-Filling as dependent variable. This study used primary data that are collected by using questionnaire with incidental random sampling as the sampling technique. The sample of the research is the taxpayers domiciled in South and East Denpasar. Since South and East of Denpasar are the service area of KPP Pratama East Denpasar. The sample of this research were 100 people. The data analysis of this research used Statistical Analysis Method by using Moderated Reggresion Analysis. The results of the research show that the taxpayers perception about tax sanctions has significantly positive effect against the taxpayers willingness in reporting tax using e-Filing and the level of taxpayers educational status has significantly negative effect to the relationship between taxpayers’ perceptions about tax sanctions and taxpayers’ willingness in reporting tax using e-Filling.

Keywords: Educational Status, Tax Sanctions, e-Filling

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Published

2020-11-27

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