Pengetahuan Perpajakan, Kepatuhan Wajib Pajak dan Kesadaran Wajib Pajak Sebagai Pemediasi
Abstract
The research aims to determine the effect of knowledge of taxation on taxpayer compliance with taxpayer awareness as a mediating variable. The analysis technique used is path analysis using SPSS software. The research population was individual taxpayers registered at North Badung KPP Pratama totaling 101,577 taxpayers and 100 people as a sample. The sampling method is using the nonprobability sampling method. Data collection method by distributing questionnaires to 100 individual taxpayers. The results of the study stated that knowledge of taxation had an effect on taxpayer awareness, taxpayer awareness had an effect on taxpayer compliance, and knowledge of taxation had had an effect on taxpayer compliance, while taxpayer awareness could not mediate the influence of tax knowledge on taxpayer compliance.
Keywords: Tax Knowledge; Taxpayer Compliance; Taxpayer Awareness.
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References
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Ermawati, N. . (2018). Pengaruh Religiusitas, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Stie Semarang, 10(1), 106–122. https://doi.org/10.33747/stiesmg.v10i1.89
Fauziati, P., Minovia, A. F., Muslim, R. Y., & Nasrah, R. (2016). The Impact of Tax Knowledge on Tax Compliance Case Study in Kota Padang , Indonesia Akademia Baru. Journal of Advanced Research in Business and Management Studies ISSN, 2(1), 22–30. www.kemenkopmk.go.id
Fitria, D. (2017). Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Perpajakan, Tingkat Kepatuhan Wajib Pajak. Journal of Applied Business and Economics, 4(1), 30–44.
Fitrianingsih, F., Sudarno, S., & Kurrohman, T. (2018). Analisis Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kota Pasuruan. E-Journal Ekonomi Bisnis Dan Akuntansi, 5(1), 100. https://doi.org/10.19184/ejeba.v5i1.7745
Handoko, Y., Toni, N., & Simorangkir, E. N. (2020). The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance at the Tax Office (KPP) Pratama, Medan Timur through Tax Awareness as an Intervening Variable. International Journal of Research and Review, 7(9), 294–302.
Hartini, O. S., & Sopian, D. (2018). Pengaruh Pengetahuan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Karees). Jurnal Sains Manajemen & Akuntansi Volume X No. 1 / Februari / 2018, X(1), 21–39.
Idrus, A., Lalo, A., Tenreng, M., & Badruddin, S. (2020). Tax Compliance With Taxpayer Awareness As an Intervening Variable. Humanities & Social Sciences Reviews, 8(1), 586–594. https://doi.org/10.18510/hssr.2020.8170
Khuzaimah, N., & Hermawan, S. (2018). Pengaruh Tingkat Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak. JIATAX (Journal of Islamic Accounting and Tax), 1(1), 36. https://doi.org/10.30587/jiatax.v1i1.447
Kiow, T. S., Salleh, M. F. M., & Kassim, A. A. B. M. (2017). The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia. International Business and Accounting Research Journal, 1(1), 26. https://doi.org/10.15294/ibarj.v1i1.4
Lianty, M., Hapsari, D. W., & K, K. (2017). Pengetahuan Perpajakan, Sosialisasi Perpajakan, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak. Jurnal Riset Akuntansi Kontemporer, 9(2), 55–65. https://doi.org/10.23969/jrak.v9i2.579
Masari, N. M. G., & Suartana, I. W. (2019). Effect of tax knowledge, service quality, tax examination, and technology of compliance regional tax mandatory. International Research Journal of Management, IT and Social Sciences, 6(5), 175–183. https://doi.org/10.21744/irjmis.v6n5.722
Mianti, Y. F., & Budiwitjaksono, G. S. (2021). Pengaruh Pengetahuan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimediasi Kesadaran Wajib Pajak. Jurnal Ilmiah Akuntansi Dan Humanika, 11(2), 349–359. https://scholar.google.com/scholar?hl=en&as_sdt=0%2C5&q=Pengaruh+Pengetahuan+dan+Sanksi+Perpajakan+terhadap+Kepatuhan+Wajib+Pajak+Orang+Pribadi+Dimediasi+Kesadaran+Wajib+Pajak&btnG=
Nara, N., Wahyu Nuradiansyah, N., & A. Hamka, N. (2021). Intensification and Extensification of Entertainment Taxes to Increase Own-Source Revenue (PAD) in Makassar City. Turkish Journal of Computer and Mathematics Education, 12(11), 303–312. https://www.turcomat.org/index.php/turkbilmat/article/view/5874
Night, S., & Bananuka, J. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2). https://doi.org/10.26905/jkdp.v22i2.1678
Oktaviani, R. M., Kurnia, H., Sunarto, & Udin. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: the role of taxpayer awareness in developing Indonesian economy. Accounting, 6(2), 89–96. https://doi.org/10.5267/j.ac.2019.12.004
Pasaribu, E. M., & Wijaya, S. Y. (2017). Implementasi Teori Atribusi Untuk Menilai Perilaku Kecurangan Akuntansi. Ekonomi Dan Bisnis, 4(1), 41–66. https://doi.org/10.35590/jeb.v4i1.735
Pattiasina, V. (2020). Determinants of Taxpayer Compliance Level: Empirical Study in East Indonesia. Journal of Research on the Lepidoptera, 51(1), 339–351. https://doi.org/10.36872/lepi/v51i1/301030
Putri, K. J., & Setiawan, P. E. (2017). Pengaruh Kesadaran, Pengetahuan dan Pemahaman Perpajakan, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 18(2), 1112–1140.
Rabiyah, U., Suryani, A., & Karim, A. (2021). the Effect of Awareness, Fiscus Services and Taxation Knowledge on Taxpayer Compliance At Madya Makassar Kpp. International Journal of Innovation Scientific Research and Review, 03(January), 797–799. http://www.journalijisr.com
Rahayu, Y. N., Setiawan, M., Troena, E. A., & Sudjatno. (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation, 9(10), 139–146. https://doi.org/10.5897/jat2017.0267
Rahmayanti, N. P., Sutrisno T., S., & Prihatiningtias, Y. W. (2020). Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions. International Journal of Research in Business and Social Science (2147- 4478), 9(2), 118–124. https://doi.org/10.20525/ijrbs.v9i2.633
Riadita, F. A., & Saryadi, S. (2019). Pengaruh Kualitas Pelayanan, Kesadaran Wajib Pajak, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu Administrasi Bisnis, 8(1), 105–113.
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Sari, I. K., & Saryadi. (2019). Pengaruh Sosialisasi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak Sebagai Variabel Intervening. Jurnal Ilmu Administrasi Bisnis, 8(3), 126–135.
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Solekhah, P., & Supriono, S. (2018). Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Purworejo. Journal of Economic, Management, Accounting and Technology, 1(1), 74–90. https://doi.org/10.32500/jematech.v1i1.214
Tenreng, M., Bratakusumah, D. S., Hidayat, Y. R., & Sukma, A. (2021). Complience Tax Complience Taxation System Framework in Indonesia. Review of International Geographical Education Online, 11(6), 1114–1124. https://doi.org/10.48047/rigeo.11.06.129
Tulenan, R. A., Sondakh, J. J., & Pinatik, S. (2017). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Bitung. Going Concern : Jurnal Riset Akuntansi, 12(2), 296–303. https://doi.org/10.32400/gc.12.2.17682.2017
Utami, S., & Amanah, L. (2018). Pengaruh Sosialisasi, Pengetahuan Pajak, Dan Kualitas Pelayanan Terhadap Kepatuhan Dengan Kesadaran Sebagai Variabel Intervening. Jurnal Ilmu Dan Riset Akuntansi, 7(4), 1–22.
Wadesango, N. (2018). Tax Compliance of Small and Medium Enterprises Through the Self-Assessment System: Issues and Challenges. Academy of Accounting and Financial Studies Journal, 22(3), 1528–2635.
Wahyudi, A. U. dan D. (2016). Pengaruh Religiusitas terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi di Provinsi DKI Jakarta. Jurnal Lingkar Widyaiswara, Edisi. 3 N(2), 1–13. https://doi.org/10.1016/S0040-4020(00)00446-4
Wardani, D. K., & Wati, E. (2018). Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Kebumen). Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19358
Wicaksono, M., & Lestari, T. (2017). Effect of Awareness, Knowledge and Attitude of Taxpayers Tax Compliance for Taxpayers in Tax Service Office Boyolali. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(01), 12–25. https://doi.org/10.29040/ijebar.v1i01.236
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. https://doi.org/10.33087/ekonomis.v4i2.170
Artawan, I. G. P., Widnyana, I. W., & Kusuma, I. G. A. T. (2020). The effect of service quality to build taxpayer trust and satisfaction on increasing taxpayer compliance in Gianyar regency. International Journal of Contemporary Research and Review, 11(09), 21868–21883. https://ijcrr.info/index.php/ijcrr/article/view/842
Asrinanda, Y. D. (2018). The Effect of Tax Knowledge, Self Assessment System, and Tax Awareness on Taxpayer Compliance. International Journal of Academic Research in Business and Social Sciences, 8(10), 539–550. https://doi.org/10.6007/ijarbss/v8-i10/4762
Azizah, N. (2021). Pengaruh Pengetahuan Pajak, Sosialisasi Pajak, dan Mutu Pelayanan Fiskus Atas Kepatuhan Wajib Pajak Serta Kesadaran Wajib Pajak Sebagai Variabel Intervening di KPP Medan Kota. Jurnal Akuntansi Manajemen Ekonomi Dan Keuangan, 01(01), 37–45.
Ermawati, N. . (2018). Pengaruh Religiusitas, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Stie Semarang, 10(1), 106–122. https://doi.org/10.33747/stiesmg.v10i1.89
Fauziati, P., Minovia, A. F., Muslim, R. Y., & Nasrah, R. (2016). The Impact of Tax Knowledge on Tax Compliance Case Study in Kota Padang , Indonesia Akademia Baru. Journal of Advanced Research in Business and Management Studies ISSN, 2(1), 22–30. www.kemenkopmk.go.id
Fitria, D. (2017). Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Perpajakan, Tingkat Kepatuhan Wajib Pajak. Journal of Applied Business and Economics, 4(1), 30–44.
Fitrianingsih, F., Sudarno, S., & Kurrohman, T. (2018). Analisis Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Kota Pasuruan. E-Journal Ekonomi Bisnis Dan Akuntansi, 5(1), 100. https://doi.org/10.19184/ejeba.v5i1.7745
Handoko, Y., Toni, N., & Simorangkir, E. N. (2020). The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance at the Tax Office (KPP) Pratama, Medan Timur through Tax Awareness as an Intervening Variable. International Journal of Research and Review, 7(9), 294–302.
Hartini, O. S., & Sopian, D. (2018). Pengaruh Pengetahuan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Karees). Jurnal Sains Manajemen & Akuntansi Volume X No. 1 / Februari / 2018, X(1), 21–39.
Idrus, A., Lalo, A., Tenreng, M., & Badruddin, S. (2020). Tax Compliance With Taxpayer Awareness As an Intervening Variable. Humanities & Social Sciences Reviews, 8(1), 586–594. https://doi.org/10.18510/hssr.2020.8170
Khuzaimah, N., & Hermawan, S. (2018). Pengaruh Tingkat Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak. JIATAX (Journal of Islamic Accounting and Tax), 1(1), 36. https://doi.org/10.30587/jiatax.v1i1.447
Kiow, T. S., Salleh, M. F. M., & Kassim, A. A. B. M. (2017). The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia. International Business and Accounting Research Journal, 1(1), 26. https://doi.org/10.15294/ibarj.v1i1.4
Lianty, M., Hapsari, D. W., & K, K. (2017). Pengetahuan Perpajakan, Sosialisasi Perpajakan, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak. Jurnal Riset Akuntansi Kontemporer, 9(2), 55–65. https://doi.org/10.23969/jrak.v9i2.579
Masari, N. M. G., & Suartana, I. W. (2019). Effect of tax knowledge, service quality, tax examination, and technology of compliance regional tax mandatory. International Research Journal of Management, IT and Social Sciences, 6(5), 175–183. https://doi.org/10.21744/irjmis.v6n5.722
Mianti, Y. F., & Budiwitjaksono, G. S. (2021). Pengaruh Pengetahuan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimediasi Kesadaran Wajib Pajak. Jurnal Ilmiah Akuntansi Dan Humanika, 11(2), 349–359. https://scholar.google.com/scholar?hl=en&as_sdt=0%2C5&q=Pengaruh+Pengetahuan+dan+Sanksi+Perpajakan+terhadap+Kepatuhan+Wajib+Pajak+Orang+Pribadi+Dimediasi+Kesadaran+Wajib+Pajak&btnG=
Nara, N., Wahyu Nuradiansyah, N., & A. Hamka, N. (2021). Intensification and Extensification of Entertainment Taxes to Increase Own-Source Revenue (PAD) in Makassar City. Turkish Journal of Computer and Mathematics Education, 12(11), 303–312. https://www.turcomat.org/index.php/turkbilmat/article/view/5874
Night, S., & Bananuka, J. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2). https://doi.org/10.26905/jkdp.v22i2.1678
Oktaviani, R. M., Kurnia, H., Sunarto, & Udin. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: the role of taxpayer awareness in developing Indonesian economy. Accounting, 6(2), 89–96. https://doi.org/10.5267/j.ac.2019.12.004
Pasaribu, E. M., & Wijaya, S. Y. (2017). Implementasi Teori Atribusi Untuk Menilai Perilaku Kecurangan Akuntansi. Ekonomi Dan Bisnis, 4(1), 41–66. https://doi.org/10.35590/jeb.v4i1.735
Pattiasina, V. (2020). Determinants of Taxpayer Compliance Level: Empirical Study in East Indonesia. Journal of Research on the Lepidoptera, 51(1), 339–351. https://doi.org/10.36872/lepi/v51i1/301030
Putri, K. J., & Setiawan, P. E. (2017). Pengaruh Kesadaran, Pengetahuan dan Pemahaman Perpajakan, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 18(2), 1112–1140.
Rabiyah, U., Suryani, A., & Karim, A. (2021). the Effect of Awareness, Fiscus Services and Taxation Knowledge on Taxpayer Compliance At Madya Makassar Kpp. International Journal of Innovation Scientific Research and Review, 03(January), 797–799. http://www.journalijisr.com
Rahayu, Y. N., Setiawan, M., Troena, E. A., & Sudjatno. (2017). The role of taxpayer awareness, tax regulation and understanding in taxpayer compliance. Journal of Accounting and Taxation, 9(10), 139–146. https://doi.org/10.5897/jat2017.0267
Rahmayanti, N. P., Sutrisno T., S., & Prihatiningtias, Y. W. (2020). Effect of tax penalties, tax audit, and taxpayers awareness on corporate taxpayers’ compliance moderated by compliance intentions. International Journal of Research in Business and Social Science (2147- 4478), 9(2), 118–124. https://doi.org/10.20525/ijrbs.v9i2.633
Riadita, F. A., & Saryadi, S. (2019). Pengaruh Kualitas Pelayanan, Kesadaran Wajib Pajak, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu Administrasi Bisnis, 8(1), 105–113.
Samadiartha, I. N. D., & Darma, G. S. (2017). Dampak Sistem E-Filing, Pengetahuan Perpajakan, Sosialisasi Perpajakan, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Manajemen Dan Bisnis, 14(1), 75–103.
Sari, I. K., & Saryadi. (2019). Pengaruh Sosialisasi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak Sebagai Variabel Intervening. Jurnal Ilmu Administrasi Bisnis, 8(3), 126–135.
Sartika, N., & Krisnanda, D. K. (2020). Penerapan Kebijakan Intensifikasi dan Ekstensifikasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2). Jurnal IAKP, 1(1), 12–19. www.goriau.com
Siamena, E., Sabijono, H., & Warongan, J. D. . (2017). Pengaruh Sanksi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Manado. Going Concern : Jurnal Riset Akuntansi, 12(2), 917–927. https://doi.org/10.32400/gc.12.2.18367.2017
Solekhah, P., & Supriono, S. (2018). Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Purworejo. Journal of Economic, Management, Accounting and Technology, 1(1), 74–90. https://doi.org/10.32500/jematech.v1i1.214
Tenreng, M., Bratakusumah, D. S., Hidayat, Y. R., & Sukma, A. (2021). Complience Tax Complience Taxation System Framework in Indonesia. Review of International Geographical Education Online, 11(6), 1114–1124. https://doi.org/10.48047/rigeo.11.06.129
Tulenan, R. A., Sondakh, J. J., & Pinatik, S. (2017). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Bitung. Going Concern : Jurnal Riset Akuntansi, 12(2), 296–303. https://doi.org/10.32400/gc.12.2.17682.2017
Utami, S., & Amanah, L. (2018). Pengaruh Sosialisasi, Pengetahuan Pajak, Dan Kualitas Pelayanan Terhadap Kepatuhan Dengan Kesadaran Sebagai Variabel Intervening. Jurnal Ilmu Dan Riset Akuntansi, 7(4), 1–22.
Wadesango, N. (2018). Tax Compliance of Small and Medium Enterprises Through the Self-Assessment System: Issues and Challenges. Academy of Accounting and Financial Studies Journal, 22(3), 1528–2635.
Wahyudi, A. U. dan D. (2016). Pengaruh Religiusitas terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi di Provinsi DKI Jakarta. Jurnal Lingkar Widyaiswara, Edisi. 3 N(2), 1–13. https://doi.org/10.1016/S0040-4020(00)00446-4
Wardani, D. K., & Wati, E. (2018). Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Kebumen). Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19358
Wicaksono, M., & Lestari, T. (2017). Effect of Awareness, Knowledge and Attitude of Taxpayers Tax Compliance for Taxpayers in Tax Service Office Boyolali. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(01), 12–25. https://doi.org/10.29040/ijebar.v1i01.236
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. https://doi.org/10.33087/ekonomis.v4i2.170
Published
2022-12-26
How to Cite
SEPTYANA, Sarah; ANGGIRIAWAN, Putu Budi; YUDHA, Cokorda Krisna.
Pengetahuan Perpajakan, Kepatuhan Wajib Pajak dan Kesadaran Wajib Pajak Sebagai Pemediasi.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 12, p. 3518-3534, dec. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/91415>. Date accessed: 03 may 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i12.p04.
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