The Influence of the Tax Whitening Program and Tax Knowledge on Motor Vehicle Taxpayer Compliance with Taxpayer Awareness as a Moderating Variable

Abstract

Taxes have a very important role in economic development in Indonesia because taxes are the main source of state revenue. Compliance with paying taxes is very important to increase state revenue. This research aims to determine the influence of tax whitening programs, tax knowledge on motor vehicle taxpayer compliance with taxpayer awareness as a moderating variable. This research uses a causal method with a quantitative approach. The sample for this research was 100 motor vehicle taxpayer respondents registered at the Bekasi City SAMSAT office who were determined using the Slovin formula with the purposive sampling technique. The data analysis technique used is descriptive statistical analysis and moderated regression analysis with the SmartPLS 4.0 application which is used to test the hypothesis. The results of this study show that has no effect on taxpayer compliance, the tax whitening program has no effect on taxpayer compliance, tax knowledge has an effect on taxpayer compliance, taxpayer awareness is unable to moderate the variable on taxpayer compliance, taxpayer awareness unable to moderate the tax whitening program variable on taxpayer compliance, taxpayer awareness is unable to moderate the tax knowledge variable on taxpayer compliance.