The Effect of Tax Knowledge and Tax Socialization on Tax Planning with Tax Reporting as a Moderating Variable: English

Sugeng Hariadi; Rindang Febrianti

doi:10.54471/muhasabatuna.v5i2.2468

Authors

Sugeng Hariadi Sekolah Tinggi Ilmu Ekonomi Malangkucecwara, Jalan Terusan Candi Kalasan Malang 65142
Rindang Febrianti Sekolah Tinggi Ilmu Ekonomi Malangkucecwara, Jalan Terusan Candi Kalasan Malang 65142

DOI:

https://doi.org/10.54471/muhasabatuna.v5i2.2468

Keywords:

Tax knowgelge, Tax Dissemination, Tax Planning, Tax Reporting

Abstract

This research is about the Effect of Tax Knowledge and Tax Socialization on Tax Planning with Tax Reporting as a Moderating Variable. The dependent variable in this study is Tax Planning. The independent variables in this study are Tax Knowledge and Tax Socialization. The Moderating Variable in the study is Tax Reporting. This research was conducted at a coffee shop located in the Sudimoro Region, Malang City, East Java. The number of respondents in this study were 50 respondents. The sampling method used is the Questionnaire and Interview method. The results of this study conclude that tax knowledge has a significant positive effect on tax planning, tax socialization has a significant positive effect on tax planning. For the interaction of moderation of tax reporting concluded that the results were able to moderate tax knowledge of tax planning and for the interaction of moderation of tax reporting concluded that the results were able to moderate tax socialization of tax planning.

Downloads

Download data is not yet available.

References

Andini, P., Riyadi, S., & Lestari, S. D. (2018). Law Enforcement, Taxation Socialisation, and Motivation on Taxpayer Compliance with Taxation Knowledge as Moderating Variable. Pertanika Journal of Social Sciences & Humanities.

Faizah, L., Maslichah, M., & Afifudin, A. (2022). Pengaruh Sosialisasi Pajak dan Kesadaran Wajib Pajak Terhadap Perencanaan Pajak UMKM Sub Sektor Makanan Ringan Kabupaten Malang. Jurnal Ilmiah Riset Akuntansi, 11(10).

Fauziati, P., Minovia, A. F., Muslim, R. Y., & Nasrah, R. (2020). The impact of tax knowledge on tax compliance case study in Kota Padang, Indonesia. Journal of Advanced Research in Business and Management Studies, 2(1), 22–30.

Ghozali, I., & Ratmono, D. (2017). Analisis multivariat dan ekonometrika: teori, konsep, dan aplikasi dengan eview 10.

Hartini, O., & Sopian, D. (2018). Pengaruh Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. JSMA (Jurnal Sains Manajemen Dan Akuntansi), 10(2), 43–56.

Hidayah, M. S. (n.d.). Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Kesadaran Pajak terhadap Kepatuhan Pajak dengan Sosialisasi Pajak sebagai Variabel Moderating pada UMKM di Kota Tangerang Selatan. Fakultas Ekonomi dan Bisnis uin jakarta.

Kalgutkar, P. (2018). Tax awareness and tax planning on wealth creation of individual assessees. Journal of Management, 2(1), 11–23.

Listiyowati, L., Indarti, I., Wijayanti, F., & Setiawan, F. A. (2021). Kepatuhan Wajib Pajak UMKM di Masa Pandemi COVID-19. Jurnal Akuntansi Indonesia, 10(1), 41–59.

Lumentah, N. R. (2022). Faktor-Faktor Penghambat Dalam Penerapan Perencanaan Pajak di CV Maitri Harmonis Jaya. Restitusi: Jurnal Riset Perpajakan, 1(01), 13–20.

Maxuel, A., & Primastiwi, A. (2021). Pengaruh Sosialisasi Perpajakan Dan Sanksi Perpajakan Terhadap Tax Planning Umkm E-Commerce. Jurnal Riset Manajemen Dan Bisnis, 16(1), 21–29.

Mumu, A., Sondakh, J. J., & Suwetja, I. G. (2020). Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Kecamatan Sonder Kabupaten Minahasa. Going Concern: Jurnal Riset Akuntansi, 15(2), 175–184.

Nainggolan, H., & Patimah, S. (2019). Pengaruh Pemahaman Peraturan, Sanksi Dan Kesadaran Wajib Pajak Usaha Mikro, Kecil Dan Menengah (Umkm) Terhadap Kepatuhan Membayar Pajak Di Balikpapan. KRISNA: Kumpulan Riset Akuntansi, 10(2), 188–195.

Paulus Insap Santosa. (2018). Metode Penelitian Kuantitatif (Giovanny (ed.); 1st ed.). ANDI (Anggota IKAPI).

Pohan, C. A. (2016). Manajemen perpajakan: Stategi perencanaan pajak dan bisnis.

Prof.Dr. Mardiasmo, MBA., A. (2018). Perpajakan Edisi terbaru 2018 (Maya (ed.); Edisi Terb). C.V ANDI OFFSET.

Rezeki, S. V., Vegirawati, T., & Masamah, M. (2021). Pengaruh pengetahuan undang-undang pajak penghasilan dan pengetahuan loopholes wajib pajak orang pribadi terhadap perencanaan pajak. Proceeding of National Conference on Accounting & Finance, 173–180.

Ruung, N. V., Ilat, V., & Wokas, H. R. N. (2017). Analisis kontribusi dan pelaporan pajak hotel dan pajak air tanah terhadap pendapatan asli daerah kota manado. Going concern: jurnal riset akuntansi, 12(2).

Sugiyono. (2017). MetodePenelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet. In Sugiyono. (2017). MetodePenelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.

Wardani, D. K., & Rumiyatun, R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Akuntansi; Vol 5 No 1 (2017): Jurnal Akuntansi Vol. 5 NO. 1 JUNI 2017. https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/253

Zulma, G. W. M. (2020). Pengaruh Pengetahuan Wajib Pajak, Administrasi Pajak, Tarif Pajak dan Sanksi Perpajakan terhadap Kepatuhan Pajak Pada Pelaku Usaha UMKM di Indonesia. Ekonomis: Journal of Economics and Business, 4(2), 288–294.